Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Levy of GST - Royalty- seigniorage fee paid by the...     TaxTMI    Levy of Penalty u/s 129(3) of the Central Goods and...     TaxTMI    Levy of penalty - goods were undervalued - The High...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    LTCG - year of assessment - The Tribunal noted...     TaxTMI    Penalty u/s. 270A - Under-reporting of income /...     TaxTMI    Exemption u/s 11 - assessee has not e-filed or not...     TaxTMI    Taxable supply or not - Entry fee collected from...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Eligibility for Input Tax Credit - Failure to...     TaxTMI    Levy of penalty @200% - e-way bill which was...     TaxTMI    Levy of interest and penalty - transition of amount...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Existence of PE in India - Mutual Agreement Procedure - The MAP ...

Income Tax

February 11, 2014

Existence of PE in India - Mutual Agreement Procedure - The MAP procedure and agreement, is no doubt relevant but cannot be determinative or the primary basis to decide whether the assessee had PE in India. - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Seeking withdrawal of Revenue Appeal - Resolution of dispute under Mutual Agreement Procedure [MAP] with the U.S.A. - We are of the considered view that the letter dated...

  2. Existence of PE in India - tribunal found it difficult to agree with the authorities below that through the expatriate employees the assessee has been conducting the...

  3. Taxability in India - amount received by the assessee from offshore supplies of plants and equipments - PE in India or not? - The Tribunal questioned the differential...

  4. Procedure for launching of schemes - Regulation 28 of the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 - Sub-regulation (4) amended

  5. Penalty u/s 271(1)(c) - the onus lies on the assessee to establish that the addition sustaied by Mutual Agreement Procedure(MAP) under DTAA with India and other...

  6. Permanent Establishment (PE in India) - scope of the agreement - the Indian hotel, Swissotel Kolkata, satisfies all the three tests and does constitute a fixed place PE...

  7. Income accrued in India - PE in India - business service agreement/single unified agreement - On going through the sequence of activities and commentary of the OECD with...

  8. Accrual of income in India - FTS - Existence of a PE - Determining income on presumptive basis attributable towards Permanent Establishment ("PE" ) - Tax Authorities...

  9. Income taxable in India - PE in India - Once we hold that in the light of the present legal position, existence of dependent agency permanent establishment in wholly tax...

  10. Accrual of income in India - PE in India or not? - Agency PE - whether assessee has a business connection in India under Section 9(1)? - The ITAT Delhi ruled in favor of...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: ITC of FY 2017-18 blocked
A: How to become a crorepati via SIP
F: QUANTUM OF PENALTY UNDER THE IGST ACT
F: Penalty under Section 73(1) of CGST Act, 2017
C: Master Direction – Risk Management and Inter-Bank Dealings: Amendments
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: Input Tax Credit
F: iterest liability
F: gst rule 96(10)
H: Levy of maximum penalty - penalty imposed on the basis of technical er...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
H: Benefit of exemption from GST - educational institution or not - The c...
H: Validity of assessment order - non-speaking assessment order - non-app...
C: Portfolio Managers - Facilitating ease in digital on-boarding process ...
H: Maintainability of appeal - appeal dismissed at the admission stage on...
H: Validity of reopening of assessment u/s 147 - The High Court analyzed ...
H: Reopening of assessment - reason to believe - The Court evaluates the ...
C: Framework for administration and supervision of Research Analysts and ...
H: Reopening of assessment - reasons for re-opening within or beyond 4 ye...
H: Validity of Re-assessment proceedings u/s 147 - Earlier the notice for...
H: Rectification of mistake u/s 154 - tax paid on more than one occasion,...
H: Validity of Assessment Order u/s 143(3) once the Resolution Plan is ap...
H: TDS u/s 194I - Transit Rent payable by the developer/ builder as Hards...
H: Validity of assessment made u/s 147 instead of u/s. 153C - Addition as...
H: Income deemed to accrue or arise in India - FTS/FIS - receipts pertain...
H: Disallowance of raw material consumption - rejection of the books of a...
C: Facilitating collective oversight of distributors for Portfolio Manage...
H: Disallowance u/s 14A r.w.r. 8D - no proper recording of satisfaction b...
A: Roving Judgements!
A: Assessee would be considered as electronic commerce operator when digi...