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Income Tax - Highlights / Catch Notes

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


Understanding Permanent Establishment in India: Practical Implications of Service Provision under the Indo-UK Treaty.

November 10, 2023

Case Laws     Income Tax     AT

Income deemed to accrue or arise in India - PE in India - Indo-UK Treaty - the “meaning of furnishing” emphasizes the idea of providing necessary or other services. It provides general meaning to emphasize to carry out certain services, which may include provision of services. It is fact on record that legal interpretation or technical interpretation of treaty will leads to nowhere. - AT

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