https://www.taxtmi.com/caselaws?id=460204 ITAT DELHI ruled that a UK-incorporated non-resident corporate entity had business connection and PE in India, dismissing the assessee's challenge. The tribunal attributed 15% of booking fees to the Indian PE, consistent with prior years. For expense deductions, 100% distribution expenses/distributors fees were allowed, while other expenses received 70% deduction. The head office expenses claim under section 44C was remitted to the AO for proper determination based on available records and additional documents the assessee may be required to furnish. en-us Tue, 10 Jan 2023 00:00:00 +0530 Wed, 15 Jan 2025 13:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460204 ITAT DELHI ruled that a UK-incorporated non-resident corporate entity had business connection and PE in India, dismissing the assessee's challenge. The tribunal attributed 15% of booking fees to the Indian PE, consistent with prior years. For expense deductions, 100% distribution expenses/distributors fees were allowed, while other expenses received 70% deduction. The head office expenses claim under section 44C was remitted to the AO for proper determination based on available records and additional documents the assessee may be required to furnish. Case-Laws Income Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460204