NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(2) INTERNATIONAL TAXATION NEW DELHI
Appeal is hereby allowed to the extent
C.A. No.-004964-004964 - 2022Supreme Court29 Jul 2022
Bench: HON'BLE MS. JUSTICE INDIRA BANERJEE
Section 143(1)Section 197
Permanent Establishment’ (PE) and that the
Appellant’s Project Office constituted a PE of the Appellant in India. The
DRP concurred with the AO that ASL was a DAPE of the Assessee.
14.
The DRP observed that pre-engineering or pre- design survey,
claimed to be done by a sub-contractor employed by the Appellant,
was an integral part