Section 44BB does not override provisions related to PE or DTAA benefits

Computer Modelling Group Ltd. Vs ACIT (ITAT Delhi)

The case of Computer Modelling Group Ltd. vs. ACIT, adjudicated by the ITAT Delhi, revolves around the taxability of receipts from Indian customers by a non-resident assessee, which in this instance, is a Canadian company. The crux of the matter lies in whether Section 44BB of the Income Tax Act, which prescribes a special provision for the computation of profits for non-residents engaged in certain businesses, applies in the absence of a Permanent Establishment (PE) in India.

The tribunal examined whether Section 44BB overr

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