https://www.taxtmi.com/highlights?id=65925 Income accrued in India - Centralized services fee received - royalty or fee for technical services The payments received were rightly held by the Tribunal, to be in the nature of business income. And since the assessee admittedly does not have a permanent establishment under the article 7 of the D TAA 'business income' received by the assessee cannot be brought to tax in India. - AT en-us Tue, 04 Oct 2022 20:46:34 +0530 Tue, 04 Oct 2022 20:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65925 Income accrued in India - Centralized services fee received - royalty or fee for technical services The payments received were rightly held by the Tribunal, to be in the nature of business income. And since the assessee admittedly does not have a permanent establishment under the article 7 of the D TAA 'business income' received by the assessee cannot be brought to tax in India. - AT Highlights Income Tax Tue, 04 Oct 2022 20:46:34 +0530 https://www.taxtmi.com/highlights?id=65925