Case Law Details
Case Name : DCIT Vs Kalpataru Power Transmission Ltd. (ITAT Ahmedabad)
Related Assessment Year :
Courts :
All ITAT ITAT Ahmedabad
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
DCIT Vs Kalpataru Power Transmission Ltd. (ITAT Ahmedabad)
ITAT Ahmedabad held that in absence of FTS (Fees for Technical Service) clause in the India UAE Tax Treaty, payment for the FTS services cannot be taxed in India, unless it is established that the overseas company i.e. Oilstone UAE has a permanent establishment (PE) in India.
Facts- The assessee is an Indian Company engaged in the business of Engineering, Procurement and Construction (EPC) Contracts relating to infrastructure facilities compri
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.