The assessee made payments to a U.S. company for installation services under three job-work orders executed between January and July 2013. The Revenue treated the assessee as an assessee in default on the ground that the U.S. entity constituted an installation permanent establishment in India. The Tribunal held that for determining the existence of an installation permanent establishment under Article 5(2)(k) of the India–USA DTAA, the actual period of stay of employees in India had to be computed on a cumulative basis. Since the employees stayed only 26 days in A.Y. 2013-14 and 65 days in A.Y. 2014-15, the prescribed threshold of 120 days was not crossed. Accordingly, the non-resident had no permanent installation in India, and the assessee was under no obligation to deduct tax at source on the payments made (AY.  2013-14,  2014-15)