Entitlement to the benefit of the provisions of section 115A of ...

Income Tax

April 12, 2016

Entitlement to the benefit of the provisions of section 115A of the Act to the assessee company having no PE in India in the form of fixed place of business - grossing up such receipts have to be taxed at 20% - AT

View Source

← Previous Next →

Entitlement to the benefit of the provisions of section 115A of ...

Income Tax

April 12, 2016

You may also like:

Establishment of PE in India – service PE - Article 5 of Indo-UK DTAA – It is thus rightly held that the service PE of the assessee is established in India - AT

Installation PE in India - since no business activities were carried out by the assessee in India, it is unreasonable to conclude that the assessee has any PE in India.

Entitlement of Duty Credit Scrips under Served From India Scheme (SFIS) declared deficient – It is undisputed that brand "Castrol India" is not an Indian brand -...

Determination of Permanent Establishment - Article 5 of Indo-Mauritius DTAA – GPI project – the assessee clearly has a PE in India during the relevant years - AT

Permanent Establishment – Chargeability of payments received u/s 9(1)(vii) r.w section 115A and 44DA of the Act - The taxpayer had a fixed place PE in India because...

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...

Income deemed to accrue or arise in India - PE in India - employees of the assessee were present in India for rendering services for a period aggregating to only 13 days...

Fees for technical service was liable to tax in India under section 44BB of the Act only if the appellant had Permanent Establishment ("PE") in India in the relevant...

Income taxable in India or not - Taxation of Technical Collaboration Fees @ 10% u/s. 9(1)(vii) r.w.s 115A(1)(b) - The Appellate Tribunal considered the arguments...

Income accrued in India - Permanent Establishment (PE) in India under Article–5 of the India–Mauritius Tax Treaty - The two companies were not exclusively working for...

Quick Updates: