https://www.taxtmi.com/caselaws?id=242435 The Tribunal partly allowed the appeal for statistical purposes, ruling in favor of the assessee on the taxability of income under the Double Taxation Avoidance Agreement (DTAA) between India and Netherlands. It found that the assessee did not have a Permanent Establishment (PE) in India, based on the independent status of the agent. Additionally, the Tribunal upheld the decision against charging interest under section 234B, following a High Court judgment on Tax Deducted at Source (TDS) provisions. en-us Fri, 31 May 2013 00:00:00 +0530 Wed, 15 Jan 2014 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242435 The Tribunal partly allowed the appeal for statistical purposes, ruling in favor of the assessee on the taxability of income under the Double Taxation Avoidance Agreement (DTAA) between India and Netherlands. It found that the assessee did not have a Permanent Establishment (PE) in India, based on the independent status of the agent. Additionally, the Tribunal upheld the decision against charging interest under section 234B, following a High Court judgment on Tax Deducted at Source (TDS) provisions. Case-Laws Income Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242435