Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 145 - AT - Income TaxDTAA - TDS u/s 195 - fees for technical services (FTS) - No Permanent Establishment ('PE') - Circular No. 7 of 2009, dated 22-10-2009 - An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business - Held that: the appellant is a wholly owned subsidiary of ACM UK and the fact that the appellant works only for ACM UK are factors which will have a bearing - Even though the Assessing Officer has not examined the case from any particular sub-clause of Article 5(4) of the India-UK DTAA, it is clear from his order that he had applied Article 5(4)(c) of the India-UK DTAA - Appeal is allowed by way of remand
|