https://www.taxtmi.com/caselaws?id=278552 The High Court dismissed the appeal, affirming the decision of the ITAT that payments made to a nonresident foreign agent were not taxable under Sections 9(1)(i) and 9(1)(vii)(b) of the Income Tax Act. The Court relied on the precedent set in Commissioner of Income Tax vs. Eon Technology (P) Ltd., emphasizing that the services provided did not constitute technical services and were not disallowable under Section 40(a). The judgment underscored the necessity of a Permanent Establishment in India for nonresident business profits to be taxable, in line with established legal principles. en-us Wed, 14 Mar 2018 00:00:00 +0530 Tue, 12 Feb 2019 07:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278552 The High Court dismissed the appeal, affirming the decision of the ITAT that payments made to a nonresident foreign agent were not taxable under Sections 9(1)(i) and 9(1)(vii)(b) of the Income Tax Act. The Court relied on the precedent set in Commissioner of Income Tax vs. Eon Technology (P) Ltd., emphasizing that the services provided did not constitute technical services and were not disallowable under Section 40(a). The judgment underscored the necessity of a Permanent Establishment in India for nonresident business profits to be taxable, in line with established legal principles. Case-Laws Income Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278552