Income taxable in India - PE in India - Tax authorities below ...

Tax Authorities Fail to Prove Business Connection or PE in India; Offshore Supply Profits Misattribution Rejected u/s 44BBB.

April 14, 2023

Case Laws Income Tax AT

Income taxable in India - PE in India - Tax authorities below failed to appreciate the distinction between the existence of a business connection and the income accruing or arising out of such business connection, which is clear and explicit. It is established that assessee had no business connection or dependent agent PE or construction PE in India. The attribution of profit from off-shores supplies made to PGCIL to the alleged business connection or PE and application of Section 44BBB is not sustainable. - AT

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Income taxable in India - PE in India - Tax authorities below ...

Tax Authorities Fail to Prove Business Connection or PE in India; Offshore Supply Profits Misattribution Rejected u/s 44BBB.

April 14, 2023

Case Laws Income Tax AT

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