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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Service PE in India - India Singapore DTAA - Service PE or Not - ...


India-Singapore DTAA Case: Project Duration Under 183 Days, Not a Service Permanent Establishment, Assessment Rejected.

July 4, 2015

Case Laws     Income Tax     AT

Service PE in India - India Singapore DTAA - Service PE or Not - the threshold of the time limit as calculated by the AO from the date of signing of agreement cannot be accepted. - the number of days is far below than 183 days - project does not constitute service PE in India - AT

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