Income from Taj India Not Taxable in India: No Agency Permanent Establishment Under DTAA Article 5(4), Confirms ITAT and High Court.

Income accrued in India - Permanent Establishment (PE) - the distribution income earned by the assessee cannot be taxed in India because Taj India does not constitute an agency Permanent Establishment under the terms of Article 5(4) of the DTAA - Order of ITAT confirmed - HC .....

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