https://www.taxtmi.com/highlights?id=53002 Income accrued in India - now when the assessee has been held as an agent of independent status, and the income of M/s Arc Line, Mauritius in the absence of any PE in India had been held as not taxable in India, therefore, there remains no basis for taxing the income of M/s Arc Line, Mauritius from its shipping activities under Sec. 44B of the Act in the hands of the assessee by treating it as a representative assessee of the aforesaid company. - AT en-us Thu, 16 Apr 2020 11:55:02 +0530 Thu, 16 Apr 2020 11:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53002 Income accrued in India - now when the assessee has been held as an agent of independent status, and the income of M/s Arc Line, Mauritius in the absence of any PE in India had been held as not taxable in India, therefore, there remains no basis for taxing the income of M/s Arc Line, Mauritius from its shipping activities under Sec. 44B of the Act in the hands of the assessee by treating it as a representative assessee of the aforesaid company. - AT Highlights Income Tax Thu, 16 Apr 2020 11:55:02 +0530 https://www.taxtmi.com/highlights?id=53002