https://www.taxtmi.com/caselaws?id=307473 The Tribunal partly allowed the appeal by the assessee in a case involving the establishment of a Service Permanent Establishment (PE) in India under the India-UK Double Taxation Avoidance Agreement. The Tribunal upheld the Service PE, confirmed the non-connection of royalty to the PE, classified certain receipts as Fees for Technical Services (FTS), and directed further verification on reimbursements. Additionally, the Tribunal instructed the Assessing Officer to attribute income separately for the assessee to prevent double taxation and relieved the assessee from interest liability under Section 234B of the Income-tax Act. en-us Wed, 18 Jul 2018 00:00:00 +0530 Sun, 16 Apr 2023 17:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307473 The Tribunal partly allowed the appeal by the assessee in a case involving the establishment of a Service Permanent Establishment (PE) in India under the India-UK Double Taxation Avoidance Agreement. The Tribunal upheld the Service PE, confirmed the non-connection of royalty to the PE, classified certain receipts as Fees for Technical Services (FTS), and directed further verification on reimbursements. Additionally, the Tribunal instructed the Assessing Officer to attribute income separately for the assessee to prevent double taxation and relieved the assessee from interest liability under Section 234B of the Income-tax Act. Case-Laws Income Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307473