https://www.taxtmi.com/caselaws?id=457506 Tax attribution to a permanent establishment in India was examined in the context of an overseas enterprise that had incurred a loss, with the court considering whether Article 7(1) of the Double Taxation Avoidance Agreement applies only when profits accrue. The issue was not finally decided and was proposed to be referred to a larger Bench, with the matter listed for further hearing. en-us Mon, 16 Jan 2023 00:00:00 +0530 Fri, 20 Sep 2024 20:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457506 Tax attribution to a permanent establishment in India was examined in the context of an overseas enterprise that had incurred a loss, with the court considering whether Article 7(1) of the Double Taxation Avoidance Agreement applies only when profits accrue. The issue was not finally decided and was proposed to be referred to a larger Bench, with the matter listed for further hearing. Case-Laws Income Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457506