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Income Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Double Taxation Avoidance Convention between India and UK – Cost ...

February 14, 2012

Case Laws     Income Tax     AAR

Double Taxation Avoidance Convention between India and UK – Cost Contribution Agreement (CCA) with SIPCL - payment received by SIPCL is chargeable to tax in India and the declaration provided by SIPCL that it does not have a Permanent Establishment (PE) in India in terms of Article 5 of DTAC, we rule that the applicant is under obligation to withhold tax u/s 195 of the Act..... - AAR

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