No PE in India if oil wells weren’t at disposal of assessee to extract mineral oil: ITAT

IT : Where assessee, a company incorporated in Mauritius, was acting as a sub contractor with HHI and valentine Consortium for certain specialized job of extraction or mineral oil in India on ONGC Mumbai Uran terminal water projects,

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000184834/no-pe-in-india-if-oil-wells-weren’t-at-disposal-of-assessee-to-extract-mineral-oil-itat.aspx