https://www.taxtmi.com/highlights?id=72193 Withholding Tax u/s 195 - CIT(A) examined the taxability of the non-resident under the provisions of the DTAA between India and Italy. The AO, in the Remand Report, had proposed that business income had arisen to the non-resident. However, there was no evidence to suggest that the Italian company had established a permanent establishment in India under the DTAA. Consequently, no business income was taxable in India under the DTAA. - No TDS liability - AT en-us Sat, 23 Sep 2023 11:31:07 +0530 Sat, 23 Sep 2023 11:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72193 Withholding Tax u/s 195 - CIT(A) examined the taxability of the non-resident under the provisions of the DTAA between India and Italy. The AO, in the Remand Report, had proposed that business income had arisen to the non-resident. However, there was no evidence to suggest that the Italian company had established a permanent establishment in India under the DTAA. Consequently, no business income was taxable in India under the DTAA. - No TDS liability - AT Highlights Income Tax Sat, 23 Sep 2023 11:31:07 +0530 https://www.taxtmi.com/highlights?id=72193