Profits from Indian operations not taxable as business profits due to lack of Permanent Establishment under Article 7.

Profits from Indian operations not taxable as business profits due to lack of Permanent Establishment under Article 7. https://www.taxtmi.com/highlights?id=41942 Income accrued in India - though the assessee had business connection, it did not have any fixed place PE or agency place PE in India, and, in the absence of any PE in India, the profits, if any, attributable to India’s operation could not be assessed as business profits under Article 7 of the Treaty. en-us Wed, 10 Oct 2018 14:21:11 +0530 Wed, 10 Oct 2018 14:21:11 +0530 TaxTMI RSS Generator Profits from Indian operations not taxable as business profits due to lack of Permanent Establishment under Article 7. https://www.taxtmi.com/highlights?id=41942 Income accrued in India - though the assessee had business connection, it did not have any fixed place PE or agency place PE in India, and, in the absence of any PE in India, the profits, if any, attributable to India’s operation could not be assessed as business profits under Article 7 of the Treaty. Highlights Income Tax Wed, 10 Oct 2018 14:21:11 +0530 https://www.taxtmi.com/highlights?id=41942