Benefit of Indo-Swiss treaty / DTAA - Although the assessee ...

Company's Shipping Income Under Indo-Swiss DTAA Article 22; Not Effectively Connected to Indian PE, Benefits Applied.

May 26, 2017

Case Laws     Income Tax     AT

Benefit of Indo-Swiss treaty / DTAA - Although the assessee company had a PE in India in the year under consideration, the ships i.e. the property in respect of which shipping income was paid to the assessee company being not effectively connected with that PE, the case of the assessee will be out of paragraph No. 2 of Article 22 and will fall in paragraph I of the said article - AT

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