hotel project of the appellants, being a 55 double room 3 star
hotel project to be set up in the city of Calicut.
3. Pursuant
Assam Sanmilita Mahasangha & Ors vs Union Of India & Ors on 17 December, 2014
Double Taxation Avoidance Agreement between India and
Korea (‘the Treaty’), in the form of project office in Mumbai?
(ii) Whether, on the facts and circumstances ... place” permanent establishments under double taxation
avoidance treaties, the condition precedent for applicability of Article
5(1) of the double taxation treaty and the ascertainment
hotel project of the appellants, being a 55
double room 3 star hotel project to be set up in the city of
Calicut.
3. Pursuant
projects like roads, bridges,
hydropower and nuclear plants, tunnels and rail facilities. The
2
Petitioner company, inter alia, undertakes these building projects as
a contractor ... Such
projects are allotted to the Petitioner through the public tendering
system. As Government bodies are owners and beneficiaries of
such projects, cost overrun
granting
relief of tax, or as the case may be, avoidance of
double taxation, then, in relation to the assessee to
whom such agreement applies ... beneficial to that assessee.”
18
7. Under this provision, the India US Double Taxation
Avoidance Agreement of 1990 was made. We are directly
concerned with
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