Income accrued in India - FTS - No PE in India - DTAA between ...

Income from Technical Services in India Not Taxable Under India-UAE DTAA Without Permanent Establishment.

March 5, 2019

Case Laws Income Tax AT

Income accrued in India - FTS - No PE in India - DTAA between India and UAE - As per DTAA, there is no specific clause in respect of FTS and same has to be considered as business profit in the absence of such clause and permanent establishment in India.

View Source

← Previous Next →

Income accrued in India - FTS - No PE in India - DTAA between ...

Income from Technical Services in India Not Taxable Under India-UAE DTAA Without Permanent Establishment.

March 5, 2019

Case Laws Income Tax AT

You may also like:

TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

Income taxable in India - Existence of Permanent establishment (PE) - royalty/fee for technical services (FTS) - India-Germany DTAA - income from supervision services...

Taxability of receipts as 'fees for included services' under the India-USA Double Taxation Avoidance Agreement (DTAA). The key points are: The Assessing Officer (AO)...

Income taxable in India or not - FTS/FIS - payments received by the assessee from its Indian customers on account of Centralized Services - absence of PE in India - The...

The case revolves around the taxation of income earned by the assessee from licensing software to Indian customers under the India-USA Double Taxation Avoidance...

The ITAT ruled that the Indian entity (RIC) was not a dependent agent permanent establishment (DAPE) under Article 5 of the USA-India DTAA, following its previous...

Taxability of interest on income tax refund received - PE in India or not? - whether shall be taxable as business income under Article 7 of India-France DTAA as against...

Income accrued in India - interest income on loans in the form of suppliers credit given to Indian parties - As alleged that the Indian parties from whom the assessee...

TDS u/s 195 - Disallowance u/s 40(a)(i) - the said income in the hands of non-resident has to be considered in the light of the provisions of DTAA between India and the...

Income accrues or arises in India - services to MTR foods Private Limited who is located outside India - Secondment charges paid in respect of the professional services...

Income taxable in India - payments received from its India customers on account of Centralized Services - Fee for Technical Services - Fee for included services - The...

Clubbing of income of Non-resident and Permanent Establishment (PE) - Levy of surcharge at 5% as against assessee’s claim of 2% - The royalty and Fee for Technical...

The Appellate Tribunal considered whether income earned in India by the Appellant is taxable, focusing on the denial of DTAA benefits between India and UAE. The CIT(A)...

Fees for technical services (FTS) - India France DTAA - claiming the benefit of the restricted definition under India USA DTAA - Since the assessee has been found not to...

ITAT determined that remittances for data management charges do not constitute taxable technical services under section 9(1)(vii)(b). The non-resident entity lacks...

Quick Updates: