Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Accrual of income India - Service PE/ virtual service PE in India - computation of threshold date for constitution of service PE - The tribunal concluded that for AY 2020-21, the appellant did not constitute a Service PE in India, as the presence of employees in India did not exceed the 90-day threshold required for constituting a Service PE under the India-Singapore DTAA. For AY 2021-22, since no employees visited India, the appellant could not have constituted a Service PE. Furthermore, the tribunal found no basis for the constitution of a Virtual Service PE as claimed by the AO, given the absence of relevant provisions in the India-Singapore DTAA or substantial evidence to support such a claim.
Accrual of income India - Service PE/ virtual service PE in India - computation of threshold date for constitution of service PE - The tribunal concluded that for AY 2020-21, the appellant did not constitute a Service PE in India, as the presence of employees in India did not exceed the 90-day threshold required for constituting a Service PE under the India-Singapore DTAA. For AY 2021-22, since no employees visited India, the appellant could not have constituted a Service PE. Furthermore, the tribunal found no basis for the constitution of a Virtual Service PE as claimed by the AO, given the absence of relevant provisions in the India-Singapore DTAA or substantial evidence to support such a claim.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
