https://www.taxtmi.com/caselaws?id=345308 The Tribunal ruled that NetApp B.V. did not have a Permanent Establishment (PE) in India, resulting in its income from various sources not being taxable under the India-Netherlands Treaty. The Tribunal directed further assessment on specific income items, remanding certain issues to the Assessing Officer for review. It also instructed adjustments for Tax Deducted at Source (TDS) credits and interest calculations, dismissing penalty proceedings due to the favorable resolution of the primary tax liability issue. en-us Mon, 16 Jan 2017 00:00:00 +0530 Thu, 13 Jul 2017 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345308 The Tribunal ruled that NetApp B.V. did not have a Permanent Establishment (PE) in India, resulting in its income from various sources not being taxable under the India-Netherlands Treaty. The Tribunal directed further assessment on specific income items, remanding certain issues to the Assessing Officer for review. It also instructed adjustments for Tax Deducted at Source (TDS) credits and interest calculations, dismissing penalty proceedings due to the favorable resolution of the primary tax liability issue. Case-Laws Income Tax Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345308