Indo-UK DTAA - neither under Article 5(2)(k) nor under Article ...
Assessee's Distribution Fee Not Taxable in India Under Indo-UK DTAA; No Permanent Establishment Per Articles 5(2)(k) & 5(4).
September 19, 2015
Case Laws Income Tax AT
Indo-UK DTAA - neither under Article 5(2)(k) nor under Article 5(4) read with 5(5), the assessee has a PE in India and, therefore, the distribution fee received by the assessee can not be held to be taxable in India. - AT
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