Income deemed to accrue or arise in India - royalty income - ...

Case Laws Income Tax

August 1, 2023

Income deemed to accrue or arise in India - royalty income - permanent establishment (PE) in India - Each project site did not exceed threshold limit of 183 days. - The project sites at Bangaluru and Gurugram cannot be considered to be either installation or supervisory PE of the assessee in India. - The assessee in the year under consideration did not have any PE in India. - AT

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Income deemed to accrue or arise in India - royalty income - ...

Case Laws Income Tax

August 1, 2023

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