Business profit not taxable in India in absence of any permanent establishment

RELX Inc Vs ACIT (ITAT Delhi) ITAT Delhi held that payment received in the nature of Business Profit cannot be brought to tax in India in absence of Permanent Establishment in India. Facts- The assessee is a tax resident of United States of America and engaged in the business of maintaining online data base (Lexis Nexis) pertaining to legal and law related information which included articles copy of judgments filed patent applications before patent registry and other legal information. The assessee has no fixed place of business or a Permanent Establishment in India, since the assessee has no ...