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Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Income deemed to accrue or arise in India - PE in India - ...


Offshore Supply of Elevators, Escalators to Indian Metros Not Taxable Under India-China DTAA: No PE in India.

March 7, 2023

Case Laws     Income Tax     AT

Income deemed to accrue or arise in India - PE in India - taxability of receipts from the offshore supply of escalators and elevators- India-China DTAA - the income earned by the assessee from the offshore supply of escalators and elevators to DMRCL and MMRCL is not taxable in India. - AT

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