Dismissing the appeal of the Revenue the Court held that place of business of assessee in India was only for supply of information having preparatory or auxiliary character and same would fall under article 5(3)(e)(ii) and did not constitute ‘PE’ as per article 5(2)(c) of Indo-Mauritius DTAA. Order of Tribunal affirmed. (AY. 1998-99)
CIT (IT) v. J. Ray Mc Dermott Eastern Hemisphere Ltd (2022) 288 Taxman 574 (Bom)(HC) Editorial: Affirmed, ADIT v. J. Ray Mc Dermott Eastern Hemisphere Ltd (2016) 158 ITD 923 /180 TTJ 660 (Mum)(Trib)
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Liaison office-Supply of information having preparatory or auxiliary character-Would not constitute Permanent Establishment-DTAA-India-Mauritius. [Art. 5, 2(c), 5(3)(ii)]