https://www.taxtmi.com/highlights?id=67507 Addition u/s 44DA - PE/Business Connection of the assessee - scope of phrase 'effectively connected with' - the assessee has offered the fee for technical services on gross basis and the activities conducted outside India are not effectively connected with PE in India, therefore, the addition made under Section 44DA of the I.T. Act is liable to be deleted - AT en-us Thu, 05 Jan 2023 17:46:48 +0530 Thu, 05 Jan 2023 17:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67507 Addition u/s 44DA - PE/Business Connection of the assessee - scope of phrase 'effectively connected with' - the assessee has offered the fee for technical services on gross basis and the activities conducted outside India are not effectively connected with PE in India, therefore, the addition made under Section 44DA of the I.T. Act is liable to be deleted - AT Highlights Income Tax Thu, 05 Jan 2023 17:46:48 +0530 https://www.taxtmi.com/highlights?id=67507