The Income Tax Appellate Tribunal (ITAT) delivered its decision on 14 August 2013 in the case of ADIT v. Oy Sisu AB [2013] 38 taxmann.com 81 (Mumbai - Trib.) on the determination of a permanent establishment (PE).
(a) Facts. The Taxpayer (i.e. Oy Sisu AB) was a company incorporated in Finland. The Taxpayer had executed a contract with NhavaSheva Port Trust (NSPT) for the supply of tractors and trailers. The total scope of work as per the contract included manufacture, transportation and deliver…