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Income Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Income taxable in India - payments made to the law firm in ...

Income Tax

December 3, 2021

Income taxable in India - payments made to the law firm in Poland - nature of Fee for technical services under section 9(1) (vii) of the Act as well as Article 13 of India Poland DTAA - Nothing has been brought on record by the revenue to establish that the non resident payee has any fixed place of business PE in India. In that view of the matter, the income ceases to be taxable in India. - AT

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