https://www.taxtmi.com/caselaws?id=393356 The High Court upheld the Tribunal's decision that Taj India did not constitute an agency Permanent Establishment for distribution income under the India-Mauritius Double Tax Avoidance Agreement. The Court found no error in the lower authorities' conclusion that Taj India acted independently and did not meet the criteria for a PE. Consequently, the Revenue's appeals were dismissed, and the distribution income was deemed not taxable in India. en-us Thu, 06 Feb 2020 00:00:00 +0530 Wed, 19 Aug 2020 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393356 The High Court upheld the Tribunal's decision that Taj India did not constitute an agency Permanent Establishment for distribution income under the India-Mauritius Double Tax Avoidance Agreement. The Court found no error in the lower authorities' conclusion that Taj India acted independently and did not meet the criteria for a PE. Consequently, the Revenue's appeals were dismissed, and the distribution income was deemed not taxable in India. Case-Laws Income Tax Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393356