PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Page of 4826
Press 'Enter' after typing page number.
1 to 20 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The ITAT upheld the appellate authority's determination that the taxpayer's Mumbai office was a liaison office and did not constitute a permanent establishment, dismissing Revenue's Grounds 1 and 2. The Tribunal confirmed there were no additions in respect of revenues from specified projects after prior directions were given, and found offshore supplies constituted no business connection with the PE in India so as to render fees for technical services taxable under domestic law or the DTAA. The Tribunal further held the DTAA exclusionary clause was inapplicable to interest from an associated enterprise in the absence of a PE, and accordingly dismissed Revenue's Ground 3.
The ITAT upheld the appellate authority's determination that the taxpayer's Mumbai office was a liaison office and did not constitute a permanent establishment, dismissing Revenue's Grounds 1 and 2. The Tribunal confirmed there were no additions in respect of revenues from specified projects after prior directions were given, and found offshore supplies constituted no business connection with the PE in India so as to render fees for technical services taxable under domestic law or the DTAA. The Tribunal further held the DTAA exclusionary clause was inapplicable to interest from an associated enterprise in the absence of a PE, and accordingly dismissed Revenue's Ground 3.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
