https://www.taxtmi.com/caselaws?id=361381 A not-for-profit association's proposed liaison office in India was held not liable to tax under the Income-tax Act, 1961 or the India-Belgium DTAA because its activities were confined to promoting awareness and facilitating collective objects, not carrying on business for profit. The ruling applied mutuality: no special or selective services were rendered to particular members, and the existence of a permanent establishment was negatived once business activity was absent. Membership fees and member contributions were also held non-taxable, as they were received for common objects, any surplus was incidental and reinvested for the same purposes, and occasional conference-related receipts did not change their character. en-us Thu, 24 May 2018 00:00:00 +0530 Mon, 02 Jul 2018 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361381 A not-for-profit association's proposed liaison office in India was held not liable to tax under the Income-tax Act, 1961 or the India-Belgium DTAA because its activities were confined to promoting awareness and facilitating collective objects, not carrying on business for profit. The ruling applied mutuality: no special or selective services were rendered to particular members, and the existence of a permanent establishment was negatived once business activity was absent. Membership fees and member contributions were also held non-taxable, as they were received for common objects, any surplus was incidental and reinvested for the same purposes, and occasional conference-related receipts did not change their character. Case-Laws Income Tax Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361381