https://www.taxtmi.com/caselaws?id=346021 The High Court held that the Indian branches/offices of the assessee company did not constitute a permanent establishment (PE) in India under the Agreement for Avoidance of Double Taxation between India and Japan. The income attributable to these branches/offices was not taxable in India under the DTAA. Additionally, the Court upheld the application of Section 44BBB to the income from the DESU Power Project, concluding that it met the criteria for taxation under the Act. The appeals were dismissed with no orders as to costs. en-us Thu, 27 Jul 2017 00:00:00 +0530 Tue, 26 Dec 2017 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346021 The High Court held that the Indian branches/offices of the assessee company did not constitute a permanent establishment (PE) in India under the Agreement for Avoidance of Double Taxation between India and Japan. The income attributable to these branches/offices was not taxable in India under the DTAA. Additionally, the Court upheld the application of Section 44BBB to the income from the DESU Power Project, concluding that it met the criteria for taxation under the Act. The appeals were dismissed with no orders as to costs. Case-Laws Income Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346021