https://www.taxtmi.com/caselaws?id=278958 The Tribunal dismissed the revenue's appeal for A.Y. 2002-03 and partly allowed the appeals for A.Y. 2003-04, 2004-05, 2005-06, 2006-07, and 2008-09 for statistical purposes. The Tribunal directed the AO to tax the income of the assessee as per section 44BB for these years, considering the absence of a PE in India and the nature of the services provided. The decision emphasized the application of DTAA provisions and relevant judicial precedents in determining taxability. en-us Wed, 12 Jul 2017 00:00:00 +0530 Wed, 27 Feb 2019 06:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278958 The Tribunal dismissed the revenue's appeal for A.Y. 2002-03 and partly allowed the appeals for A.Y. 2003-04, 2004-05, 2005-06, 2006-07, and 2008-09 for statistical purposes. The Tribunal directed the AO to tax the income of the assessee as per section 44BB for these years, considering the absence of a PE in India and the nature of the services provided. The decision emphasized the application of DTAA provisions and relevant judicial precedents in determining taxability. Case-Laws Income Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278958