IT/ILT: The term'used'as specified in Article 5 of India-USA DTAA does not include 'ready to use' as specified by the Income-tax Act - Held Yes - When 'rig' was lying 'ready for use', it could not be considered as 'used' for purpose of said Article 5 - Held Yes -Whether the Tribunal had rightly concluded that the word 'used' as specified in said DTAA clarifies usage of an installation or structure for exploration of natural resources and if it was so used for a period of 120 days in 12 months, o
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