https://www.taxtmi.com/highlights?id=48017 Income accrued in India - PE - India-USA DTAA - taxability of ‘Instructor Fee’ earned from ‘GIA India Lab’ - GIA India Lab is not acting in India on behalf of the assessee company nor having any authority to conclude contracts, it has neither concluded any contracts nor has it secured any orders for the assessee company in India, thus, cannot be regarded as agency PE - not taxable in India en-us Thu, 18 Jul 2019 08:00:56 +0530 Wed, 17 Jul 2019 16:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48017 Income accrued in India - PE - India-USA DTAA - taxability of ‘Instructor Fee’ earned from ‘GIA India Lab’ - GIA India Lab is not acting in India on behalf of the assessee company nor having any authority to conclude contracts, it has neither concluded any contracts nor has it secured any orders for the assessee company in India, thus, cannot be regarded as agency PE - not taxable in India Highlights Income Tax Thu, 18 Jul 2019 08:00:56 +0530 https://www.taxtmi.com/highlights?id=48017