Income accrued in India or not - the effective management of the ...

Tax Obligations Depend on Effective Management Location; Article 8 Benefits Unavailable if Managed from a Third State.

February 24, 2018

Case Laws Income Tax AT

Income accrued in India or not - the effective management of the assessee is neither in Mauritius nor in India - if the effective management of an enterprise is not in one of the contracting state, but is situated in the third state, the benefit of article-8, cannot be extended. - AT

View Source

← Previous Next →

Income accrued in India or not - the effective management of the ...

Tax Obligations Depend on Effective Management Location; Article 8 Benefits Unavailable if Managed from a Third State.

February 24, 2018

Case Laws Income Tax AT

You may also like:

Applicability of Article 8 vis-a-vis Article 24 of DTAA - DTAA between India and Singapore - shipping income - Article 24 only envisages territorial and jurisdictional...

The assessee, a foreign airline company and tax resident of the USA, engaged in the business of operating aircraft in international traffic, obtained approval from DGCA...

Rebate claim - effective rate of Central Excise duty was reduced from 10% to 8% - rebate is admissible of duty paid at effective rate of duty on 24-2-2009 i.e. @ 8% - CGOVT

Construction services for residential units less than 60 square meters attract 12% GST rate, reduced to 8% effective rate after deducting one-third value on account of...

Withholding certificate u/s 197(1) as effective from 1st April, 2019 for Financial Year - income/profits are not chargeable to tax under Article 8 of India-UK DTAA r/w...

Fixed place PE in India - Indo- Mauritius DTAA - if the effective management of an enterprise is not in one of the contracting state, but is situated in the third state,...

Levy of penalty u/s 10-A of the Central Sales Tax Act, 1956 - It was therefore stated that the dyeing units were not engaged in any manufacturing activity - job...

Assessment of turnover of the applicant as per Section 4(3) of the VAT - levy of tax on turnover of sale has to be done in the manner provided in Section 4(3) of the Act...

Constitutional Validity of levy of IGST on supply of services outside India - providing marketing and promotion services - Export of services - By artificially creating...

Rate of tax - the tax on the sale of coal within the said limit was @ 4 %. In view of Section 8 (2) (a) of the CST Act, sale of coal made by the revisionist without...

Income deemed to accrue or arise in India - Since there article 8 of the Indo Bhutan DTAA is more beneficial to the assessee, therefore the profits derived by the...

Taxability of income in India - the profit derived from providing baggage screening services and aircraft handling services to various other airlines in India will not...

Applicability of Article 8 visavis Article 24 of DTAA - income assessable to tax at Singapore on the basis of accrual or remittance - The contention of the revenue that...

Benefit of DTAA between India and UAE - whether time charter and hiring of slots fell within the Article 8 of the Treaty or not. - Simply because there is no tax...

The High Court addressed the issue of liability to pay excess tax collection to the Government when the respondent's tax liability is higher than the tax collected. The...

Quick Updates: