Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2004 (10) TMI 88 - AAR - Income Tax
Applicant, a non–resident, is an associate of the Dun and Brad-street group (referred to as "D&B") which has the largest and the most comprehensive database available, with information on 79 million business entities worldwide - payments made for the electronic purchases of Business Information Reports to the applicant will be treated as part of the applicant's business profits and hence covered within the provision of article 7 of the treaty - applicant will be held as not having a PE in India