{"id":15851,"date":"2021-03-24T11:59:51","date_gmt":"2021-03-24T06:29:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bellsea-ltd-v-dit-it-2020-182-itd-420-delhitrib\/"},"modified":"2021-03-24T11:59:51","modified_gmt":"2021-03-24T06:29:51","slug":"bellsea-ltd-v-dit-it-2020-182-itd-420-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bellsea-ltd-v-dit-it-2020-182-itd-420-delhitrib\/","title":{"rendered":"Bellsea Ltd. v. DIT (IT) (2020) 182 ITD 420 (Delhi)(Trib.)"},"content":{"rendered":"<p>Assessee is\u00a0 a company incorporated and a tax resident of Cyprus.\u00a0 The assessee was awarded a contract in relation to development of gas fields located offshore in East Coast of India. The AO held that the assessee had a PE in India.\u00a0 Tribunal held that since assessee&#8217;s activities in India continued for a period of six month only, it did not constitute any PE in India.\u00a0 (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Non-Resident-Contract for development of gas fields-Construction activity continued in India for a period of six months only-No Permanent Establishment in India-DTAA-India-Cyprus. [Art. 5(a)(g)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-15851","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-47F","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15851","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=15851"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15851\/revisions"}],"predecessor-version":[{"id":15852,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15851\/revisions\/15852"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}