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No Tax in India on German Tax Resident’s Professional Service Receipts Under DTAA: ITAT Mumbai
Case Law Details
- Case Name
- Raj Ajudhianath Kaul Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Mumbai
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Raj Ajudhianath Kaul Vs ITO (ITAT Mumbai)
No tax on receipts of professional service of German Tax Resident in India; it was covered under Article 14 of India–Germany DTAA
Conclusion: Receipts earned by a German resident individual from rendering managerial, consultancy and business development services outside India, based on personal expertise and independent professional skill, constituted independent professional services under Article 14 of the India–Germany DTAA and were not taxable in India in the absence of a fixed base or the prescribed period of stay in India. Su...
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