GULF PIPING COMPANY WLL,ABU DHABI vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

ITA 83/DDN/2025Status: DisposedITAT Dehradun14 January 2026AY 2022-23Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)15 pages
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What did the Tribunal hold?

The Tribunal held that the revenue was not taxable in India as the services were rendered entirely in UAE and the assessee did not have a Permanent Establishment (PE) in India. The Tribunal also noted that the India-UAE DTAA does not have a specific clause for FTS.

What were the facts?

The assessee, a UAE-based company, provided construction services for an oil rig in Dubai for ONGC. The revenue generated from these services was held taxable in India as Fee for Technical Services (FTS) by the lower authorities.

What were the issues?

Whether revenue from construction services rendered outside India to an Indian company is taxable in India as FTS, and whether such income is taxable in the absence of a PE in India and a specific FTS clause in the DTAA.

Which sections of the Income-tax Act were involved?

Section 9(1)(vii),Section 40(a)(i),Section 195

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN

Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: CA &
Hearing: 14.01.2026Pronounced: 14.01.2026

Heard together (3 matters)

ITA No. 81/DDN/2024
ITA No. 71/DDN/2024
ITA No. 83/DDN/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Satbeer Singh Godara, Judicial Member:

These assessee’s three appeals ITA Nos. 71 & 81/DDN/2024 for A.Ys. 2020-21 and 2021-22 arise against the Assessing Officer’s assessment order dated 11.11.2022 and 24.08.2023 and ITA Nos. 83/DDN/2025 for A.Y. 2022-23, is directed against the Assessing Officer’s assessment order dated 23.12.2024, in proceedings u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (in short “the Act”), respectively.

2.

Heard both the parties at length. Case files perused.

3.

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