https://www.taxtmi.com/caselaws?id=288870 Article 5(2)(k)(i) of the India-U.K. Tax Treaty was interpreted to mean that the 90-day test is applied with reference to the relevant previous year for the assessment year, read harmoniously with the Income-tax Act; PE existence therefore depends on factual verification of days spent in India during that period. Treaty protection under Section 90(2) was stated to prevail where treaty conditions are satisfied, and benefit was accepted where the partnership's profits were taxed in the U.K. Article 15 was held inapplicable because it governs independent personal services of an individual, not a partnership entity. en-us Fri, 21 Jun 2019 00:00:00 +0530 Sat, 04 Jul 2020 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288870 Article 5(2)(k)(i) of the India-U.K. Tax Treaty was interpreted to mean that the 90-day test is applied with reference to the relevant previous year for the assessment year, read harmoniously with the Income-tax Act; PE existence therefore depends on factual verification of days spent in India during that period. Treaty protection under Section 90(2) was stated to prevail where treaty conditions are satisfied, and benefit was accepted where the partnership's profits were taxed in the U.K. Article 15 was held inapplicable because it governs independent personal services of an individual, not a partnership entity. Case-Laws Income Tax Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288870