https://www.taxtmi.com/highlights?id=20273 Interest accrued/received to the Indian PE from its head office/overseas branches – concept of mutuality cannot override specific provision of law - once the interest received by PE is deemed to be income of PE and there is no bar in the treaty on its taxability then it cannot be excluded from computation of income earned by PE - AT en-us Wed, 08 Oct 2014 09:34:53 +0530 Wed, 08 Oct 2014 09:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20273 Interest accrued/received to the Indian PE from its head office/overseas branches – concept of mutuality cannot override specific provision of law - once the interest received by PE is deemed to be income of PE and there is no bar in the treaty on its taxability then it cannot be excluded from computation of income earned by PE - AT Highlights Income Tax Wed, 08 Oct 2014 09:34:53 +0530 https://www.taxtmi.com/highlights?id=20273