Income accrued in India - Benefit of India-UK Tax Treaty - ...

Case Laws Income Tax

November 24, 2020

Income accrued in India - Benefit of India-UK Tax Treaty - Whether the assessee has PE in India and the receipts are liable to be taxed as ‘Business Profits’? - if the employees/personnel of the assessee have not rendered services in India for a period exceeding 90 days during the relevant period then it has to be held that the assessee did not have a PE in India during the year under consideration. - AT

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Income accrued in India - Benefit of India-UK Tax Treaty - ...

Case Laws Income Tax

November 24, 2020

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