https://www.taxtmi.com/caselaws?id=264176 The Tribunal held that the assessee did not have a Permanent Establishment (PE) or a Service PE in India under the Indo-UK DTAA. As a result, the distribution revenues were not taxable in India. The appeal by the assessee was allowed, and the Tribunal directed the Assessing Officer to verify the applicability of interest under Section 234D. en-us Fri, 28 Aug 2015 00:00:00 +0530 Sat, 19 Sep 2015 05:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264176 The Tribunal held that the assessee did not have a Permanent Establishment (PE) or a Service PE in India under the Indo-UK DTAA. As a result, the distribution revenues were not taxable in India. The appeal by the assessee was allowed, and the Tribunal directed the Assessing Officer to verify the applicability of interest under Section 234D. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264176