SC to decide PE existence for UAE co. executing turnkey contract

Aug 09,2017

SC to hear IT Department's appeal against Delhi HC judgement in the case of National Petroleum Construction Company (assessee); Reversing ITAT order, HC had held the entire contract revenue received by assessee (a UAE based company) from ONGC as not taxable in India absent existence of PE in India; Pursuant to contract with ONGC, assessee carried out designing, engineering, procurement and fabrication activities of fully loaded offshore platform at Abu D...

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