Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
Accrual of income in India - period of stay in India - salary received by the assessee from his foreign employer - DTAA between India and USA - Revenue contended that, since the assessee was a resident and ordinarily resident in India during the year, therefore, the provisions of DTAA would not apply in the case of the assessee - the Tribunal found that the provisions of Article 16(2) of the DTAA are to be read together, and all conditions must be satisfied simultaneously to determine the tax liability of the assessee's foreign income. It held that the income earned by the assessee in the USA should be taxed in the USA, as the conditions under Clause (a), (b), and (c) of Article 16(2) were not fully met.
Accrual of income in India - period of stay in India - salary received by the assessee from his foreign employer - DTAA between India and USA - Revenue contended that, since the assessee was a resident and ordinarily resident in India during the year, therefore, the provisions of DTAA would not apply in the case of the assessee - the Tribunal found that the provisions of Article 16(2) of the DTAA are to be read together, and all conditions must be satisfied simultaneously to determine the tax liability of the assessee's foreign income. It held that the income earned by the assessee in the USA should be taxed in the USA, as the conditions under Clause (a), (b), and (c) of Article 16(2) were not fully met.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
