'Royalty' receipt - Revenue was not able to show that the ...

Court Rules No Permanent Establishment in India; Income from Contract Not Taxable Under DTAA Article 7, Reversing AAR Decision.

June 3, 2016

Case Laws Income Tax HC

'Royalty' receipt - Revenue was not able to show that the Petitioner had a PE in India, the income earned by the Petitioner from the contract with IOCL cannot be brought to tax in India in terms of Article 7 of the DTAA - Decision of AAR reversed - HC

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'Royalty' receipt - Revenue was not able to show that the ...

Court Rules No Permanent Establishment in India; Income from Contract Not Taxable Under DTAA Article 7, Reversing AAR Decision.

June 3, 2016

Case Laws Income Tax HC

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