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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