TMI Blog'Royalty' receipt - Revenue was not able to show that the Petitioner had a PE in India, the income...'Royalty' receipt - Revenue was not able to show that the Petitioner had a PE in India, the income earned by the Petitioner from the contract with IOCL cannot be brought to tax in India in terms of Article 7 of the DTAA - Decision of AAR reversed - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
