Bergen Oilfield Services As, Norway Nedre Astveit 12 N-5106 Ovre Ervik Norway Vs. Director of Income-tax (international Taxation)- Ii, Delhi

Decided On : May-16-2011

Court : Authority for Advance Rulings

LAW: Explanation 2 to section 9(1)(vii, Explanation 2, section 9(1)(vii, Section 44DA, section 9(1)(vii, Explanation 2 to section 9(1)(vii, section 245R(2, section 4, section 5, section 5, Income Tax Act, section 4 and section 5

ORG: Bergen Oilfield Services AS, Cairn Energy Pvt, Cairn, 3D Marine Seismic Data Acquisition, Andhra Pradesh, a Permanent Establishment, Authority, Act, Advocate, Authority, Cairn Energy India Pty Ltd, Authority, Authority, „Royalties‟or„ Fees for Technical Services‟

GPE: Norway, Norway, India, India, India, India, India, India, India, India, India, BB, India, India, India, India, India, India, India, India, India, India, India, India, India

PERSON: Limited, Tamil Nadu, Geofizyka Torun Sp.zo.o, para 9.8

FAC: Cairn

ORDINAL: first, first, second, first, first, second, first

NORP: Indian

CARDINAL: 2, 1, 2, 3, 44, 2, 4., 44, 44BB, 5, 6., 1, 44, 2, 2, 2, 8, 1, 3, two

PERCENT: 4.223%, 10%, 4.223%

DATE: AAR/813 of 2009, the previous year, 1961, 16th day of May, 2011

PRODUCT: Para 8.1