This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Tax on Income of company registered in Isle of Man received as principal from its agent in India
Case Law Details
- Case Name
- ACIT Vs Star Cruise Management Ltd (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
ACIT Vs Star Cruise Management Ltd (ITAT Mumbai)
ITAT Mumbai held that services provided by Indian Company to company registered in Isle of Man (i.e. non-resident company) under Canvasser Agent Agreement, on principal-to-principal basis not taxable in India.
Facts- The Assessee [i.e. Star Cruise Management Ltd.], a company registered in Isle of Man, was engaged in the canvassing business of travel and tour related services.
The Assessee had entered into Canvasser Agent Agreement, dated 01/04/2005, with Star Cruises (India) Travel Services Pvt. Ltd., (the Indian Company) for canvassing the crui...
Author Info
