This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No DAPE Where Distributors Act on Principal-to-Principal Basis ITAT Delhi
Case Law Details
- Case Name
- Milestone Systems Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Milestone Systems Vs ACIT (ITAT Delhi)
The Delhi ITAT held that income earned by a Denmark-based company from sale of licensed IP video management software in India was not taxable in India as the company did not have a Dependent Agent Permanent Establishment (DAPE) under the India–Denmark DTAA. The Assessing Officer had alleged that the company exercised control over distributors, reseller selection, and pricing, and that the software was customized, thereby creating a DAPE and attributing 50% of profits to India. The Dispute Resolution Panel upheld the existence of DAPE but reduced profit ...
Author Info
