https://www.taxtmi.com/caselaws?id=302752 Distribution revenue characterisation, permanent establishment status and the applicable treaty provision were resolved consistently with earlier years, resulting in deletion of the related additions. Tax deducted at source credit for revenue offered to tax in India requires verification; credit must be granted if the claim is substantiated. Credit for tax deducted at source on revenue not chargeable to tax in India may be denied where the corresponding income was not offered to tax in the return, with credit claimable in the jurisdiction where that income is taxed. The overall result was partial relief on the tax treatment and withholding-tax credit claims. en-us Wed, 08 Dec 2021 00:00:00 +0530 Wed, 15 Jun 2022 20:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302752 Distribution revenue characterisation, permanent establishment status and the applicable treaty provision were resolved consistently with earlier years, resulting in deletion of the related additions. Tax deducted at source credit for revenue offered to tax in India requires verification; credit must be granted if the claim is substantiated. Credit for tax deducted at source on revenue not chargeable to tax in India may be denied where the corresponding income was not offered to tax in the return, with credit claimable in the jurisdiction where that income is taxed. The overall result was partial relief on the tax treatment and withholding-tax credit claims. Case-Laws Income Tax Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302752