https://www.taxtmi.com/caselaws?id=190684 A service permanent establishment was recognised under the India-UK treaty, and taxation in India was confined to profits attributable to the Indian services rather than global receipts. Reimbursements of actual expenses supported by evidence and without markup were treated as non-taxable, not income of the assessee. Treaty benefits under the India-UK DTAA were allowed, interest under section 234B was held not chargeable, and interest under section 234D was upheld for assessment year 2001-02 in line with later judicial precedent. en-us Mon, 07 Sep 2015 00:00:00 +0530 Wed, 22 Feb 2017 12:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190684 A service permanent establishment was recognised under the India-UK treaty, and taxation in India was confined to profits attributable to the Indian services rather than global receipts. Reimbursements of actual expenses supported by evidence and without markup were treated as non-taxable, not income of the assessee. Treaty benefits under the India-UK DTAA were allowed, interest under section 234B was held not chargeable, and interest under section 234D was upheld for assessment year 2001-02 in line with later judicial precedent. Case-Laws Income Tax Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190684