The Indian Income Tax Appellate Tribunal (ITAT) delivered a ruling dated 29 March 2006 (reported in January 2007) in the case of Van Oord Dredging and Marine Contractors BV v. Deputy Director of Income Tax (International Taxation) (2007 TIOL–18-ITAT-MUM) on whether income attributable to a permanent establishment (PE) of a foreign company is taxable in India even if the PE ceases to…