Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Page of 4817
Press 'Enter' after typing page number.
621 to 640 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Income taxable in India or not - Business of supplying reservoir simulation software and related services. - Receipts from Indian customers - Taxing the entire receipts of the assessee by applying the provisions of section 44BB - The Tribunal agreed with the assessee that the absence of a PE in India was critical and thus Section 44BB of the Act was not applicable. The tribunal found that the impugned receipts could not be taxed as either royalties or FTS under the India-Canada DTAA because they did not meet the necessary criteria. It upheld the beneficial provisions of the DTAA over domestic tax laws, stating that the assessee could choose the more favorable treaty benefits.
Income taxable in India or not - Business of supplying reservoir simulation software and related services. - Receipts from Indian customers - Taxing the entire receipts of the assessee by applying the provisions of section 44BB - The Tribunal agreed with the assessee that the absence of a PE in India was critical and thus Section 44BB of the Act was not applicable. The tribunal found that the impugned receipts could not be taxed as either royalties or FTS under the India-Canada DTAA because they did not meet the necessary criteria. It upheld the beneficial provisions of the DTAA over domestic tax laws, stating that the assessee could choose the more favorable treaty benefits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
