Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
Income Tax Bill, 2025     TaxTMI    TMI - e-Newsletter     TaxTMI    Improper GST Notice Service Through Portal Only...     TaxTMI    Power Finance Corporation's Ten Year Zero Coupon...     TaxTMI    Assessment Orders Invalidated Under Section 153A...     TaxTMI    Reassessment Under Section 147 Quashed: Reopening...     TaxTMI    Customs Commissionerate Announces Electronic Refund...     TaxTMI    Incomplete Job Work Challans Justify GST Penalty...     TaxTMI    Fruit Juice-Based Drinks Correctly Classified Under...     TaxTMI    Improper Service of GST Demand Notice on Portal...     TaxTMI    GST Authority's Order Quashed for Failing to...     TaxTMI    Extension of Customs Duty and Agriculture...     TaxTMI    Government Amends Customs Notifications Setting 5%...     TaxTMI    GST Proceedings Quashed: Section 73 Show Cause...     TaxTMI    Goods Must Be Released When Seizure Period Expires...     TaxTMI    Title: Royalty Payment Withholding Conditional;...     TaxTMI    Solar Power Generation to Grid Constitutes "Supply"...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

No agency PE in India under Article-5(4) of the India China DTAA ...


ZPMC Lacks Permanent Establishment in India Under Article 5(4) of India-China DTAA.

April 16, 2016

Case Laws     Income Tax     AT

No agency PE in India under Article-5(4) of the India China DTAA of the non-resident entity-i.e. ZPMC - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Permanent Establishment under Article 5 of the DTAA between India and U.S.A - Whether Appellant has a Permanent Establishment ('PE') in India under Article 5 of the DTAA...

  2. Income accrued in India - Permanent Establishment (PE) - the distribution income earned by the assessee cannot be taxed in India because Taj India does not constitute an...

  3. The HC held that the Liaison Office (LO) of the US company engaged in Money Transfer Services did not constitute a Permanent Establishment (PE) in India under the...

  4. Permanent Establishment in India - advertisement revenue - India-Mauritius DTAA - foreign company / Non-resident - Taj India cannot be held to be a DAPE of the assessee...

  5. Short term capital gain - sale of units of mutual funds - Article 13(4)/13(5) of DTAA of India-UAE - the gains arising from transfer of units of mutual funds should not...

  6. Taxability of Income in India - The receipt of IUC charges cannot be taxed as Royalty under Article 13 in India of India-France DTAA. The payment received by the...

  7. Income taxable In India - Taxability of compensation paid to the overseas Cricket Association for the termination of the agreement - Dependent Agent Permanent...

  8. Taxability of interest on income tax refund received - PE in India or not? - whether shall be taxable as business income under Article 7 of India-France DTAA as against...

  9. Determination of Permanent Establishment - Article 5 of Indo-Mauritius DTAA – GPI project – the assessee clearly has a PE in India during the relevant years - AT

  10. PE in India - India-Spain DTAA - business profit carried out through PE - Services rendered from outside India - there is no Permanent Establishments during the relevant...

  11. Income taxable in India - PE in India - Once we hold that in the light of the present legal position, existence of dependent agency permanent establishment in wholly tax...

  12. Income accrued in India - Permanent Establishment (PE) in India under Article–5 of the India–Mauritius Tax Treaty - The two companies were not exclusively working for...

  13. TDS u/s 195 - Disallowance of sales commission paid to foreign agents - There is no dispute that these foreign agents do not have permanent establishment in India and...

  14. Fees for technical services (FTS) - India France DTAA - claiming the benefit of the restricted definition under India USA DTAA - Since the assessee has been found not to...

  15. Whether the payment received by the applicant from the Indian company for services rendered in China is taxable in India under Article 12(4) of DTAA between India and...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Client Seeks GST Advice on E-Book Sales via Google Play Books; Payment...
F: Restaurant Company Can Claim Refunds for Unutilized ITC in Masala Trad...
F: Guidance Sought for GST Audit and Assessment Process to Supreme Court,...
F: Clarification on GST return filing for resold auction items under Sect...
F: Manufacturing Firm Challenges Denial of Cenvat Credit on Catering Serv...
F: User Receives Goods with Wrong Invoice and E-Way Bill; Experts Advise ...
H: DGFT Proposes Amendments to SCOMET Export Authorization Rules for "Sto...
H: Rights Issue Framework Streamlined: 23-Day Completion, 7-Day Subscript...
A: Offences Under GST Law: Section 133 Holds Officers Liable for Violatio...
A: GST Composition Scheme: Simplifies Compliance but Restricts ITC, Inter...
A: Demand Notices Void Without Valid Orders; Officers Must Issue Carefull...
A: Supreme Court: IBC Moratorium in Section 96 Doesn't Cover Regulatory P...
A: Empowering women in global trade boosts economic growth and gender equ...
A: Explaining Anti-Dumping, Safeguard, and Countervailing Duties: Protect...
A: Anti-dumping duties protect domestic industries from unfair foreign co...
A: Temporary Safeguard Duties Aim to Shield Local Industries from Import ...
A: India Imposes 20% Countervailing Duty on Chinese Saccharin Imports to ...
A: Guide to Financing Options for MSME Exporters: Navigate Export Credit,...
A: Global Trade Boom: Explore New Markets and Sustainable Trends in E-com...
A: Understanding India's Letter of Credit System: Key Frameworks and Regu...
A: Mastering Letters of Credit in International Trade: Key Practices for ...
A: Understanding Letters of Credit: Key Parties, Types, and Importance in...
H: GST Demand Quashed: Authorities Wrongly Combined Turnover of Two Firms...
H: Assessment Orders Nullified After Tax Officer Denied Requested Persona...
H: 60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandat...
H: Improper GST Notice Service Through Portal Only Violates Natural Justi...
H: GST Appeal Rejection Overturned: Small Business Owner Gets Second Chan...
H: Assessment Orders Invalidated Under Section 153A Due to Mechanical App...
H: Reassessment Under Section 147 Quashed: Reopening Based on Change of O...
H: Block Assessment Under Section 158BD Quashed Due to Defective Satisfac...