pca

Draft Scheme of “On Site Audit”- In the Context Of Post Clearance Audit (PCA) For Imports

CBEC solicits views, comments and suggestions on the draft Scheme of ‘On Site Post Clearance Audit (PCA)’ in Customs from the trade and industry associations, departmental officers and others. The views, comments and suggestions to the draft Scheme
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If income attributable to PE in India less than the remuneration paid to the distributor in India by the taxpayer then no further income taxable in India

The Delhi Income-tax Appellate Tribunal (the Tribunal) in the case of Sabre Inc. v. DCIT (2009-TIOL- 488-ITAT-DEL) ruled on the taxability of the income earned through Computer Reservation System (CRS) in India. The Tribunal after following the decision of the Delhi High Court in the case of Galileo International Inc. v. DCIT [2009] 180 Taxman 357 (Del) held that since the income attributable to the Permanent Establishment (PE) in India was less than the remuneration pai..
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