This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Only Solar Days Count for Determining PE Under India-Saudi Arabia DTAA: ITAT Bangalore
Case Law Details
- Case Name
- Electrical material Center Co. Ltd. Vs DDIT (International Taxation) (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010–11
- Courts
- All ITAT, ITAT Bangalore
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Electrical material Center Co. Ltd. Vs DDIT (International Taxation) (ITAT Bangalore)
No Permanent Establishment Created as Engineers Stayed Less Than 182 Days in India; FTS Not Taxable in India Without Specific DTAA Clause; ITAT Rejects Man-Day Calculation for PE Determination Under Tax Treaty; Service Income Held Non-Taxable in India Due to Absence of PE Under DTAA; ITAT Distinguishes Virtual Service Cases While Deciding PE Issue; Taxability of Technical Service Fees Sent Back to AO Due to Lack of Work Details; Residual Article in India-Saudi Arabia DTAA Bars Taxation of FTS...
Author Info
