If Agent paid remuneration on ALP & taxed in India no further taxation in the hands of DAPE

OT Africa Line Limited (now known as Delmas UK Limited) Vs DDIT (ITAT Mumbai) Issue under consideration is whether AO is correct in holding that the agent in India was a ‘Dependent Agent’ constituting a permanent establishment (PE) and the appellant was, therefore, liable to be taxed as per India UK DTAA? ITAT state that it is admittedly a case of dependent agent permanent establishment (DAPE), it was put, as a proposition, to the parties that the controversy regarding existence of permanent establishment could perhaps be a wholly academic issue inasmuch as once the agent is paid an arm...