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2018 (1) TMI 1043 - AT - Income TaxAssessment of fees received by the assessee from its Indian AE as business income - existence of PE in India - Held that:- The assessee has given working of mandays of employees provided by the assessee to M/z Booz India at page 53 of the paper book. As per the said working the employees have worked for an aggregate period of 156 solar days (on all projects taken together), meaning thereby, the period of working is less than 9 months. There is merit in the contentions of the assessee that there is no PE for it in India, in which case, the impugned receipt is not taxable in India. Accordingly, we set aside the orders passed by the tax authorities and direct the AO to delete the addition made by him. - Decided in favour of assessee
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