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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Entitlement to the benefit of the provisions of section 115A of ...


Company Without Permanent Establishment in India Gets Tax Benefits u/s 115A; Taxed at 20% Rate.

April 12, 2016

Case Laws     Income Tax     AT

Entitlement to the benefit of the provisions of section 115A of the Act to the assessee company having no PE in India in the form of fixed place of business - grossing up such receipts have to be taxed at 20% - AT

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