https://www.taxtmi.com/caselaws?id=397375 The Tribunal held that the assessee and DBPL were not Associated Enterprises under the India-UK DTAA, and the assessee could not be treated as a Permanent Establishment of DBPL in India. Therefore, no profit accrued to DBPL in India, and the assessee was not liable for tax deduction at source under Section 195. The appeals for both assessment years were allowed, and the demands raised by the Assessing Officer were deleted. en-us Tue, 11 Aug 2020 00:00:00 +0530 Mon, 17 Aug 2020 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397375 The Tribunal held that the assessee and DBPL were not Associated Enterprises under the India-UK DTAA, and the assessee could not be treated as a Permanent Establishment of DBPL in India. Therefore, no profit accrued to DBPL in India, and the assessee was not liable for tax deduction at source under Section 195. The appeals for both assessment years were allowed, and the demands raised by the Assessing Officer were deleted. Case-Laws Income Tax Tue, 11 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397375