Non-technical services can be taxed as business income only if Non Resident has PE in India

IN THE ITAT BANGALORE BENCH ‘A’ Sri Subbaraman Subramanian Versus Assistant Commissioner of Income-tax IT APPEAL NO. 26 (BANG.) OF 2012 S.P. NO. 136 (B) OF 2012 [ASSESSMENT YEAR 2008-09] DECEMBER 21, 2012 ORDER P. Madhavi Devi, Judicial Member   This appeal is filed by the assessee. The relevant assessment year is 2008-09. The appeal is directed against the order of the Commissioner of Income-tax (Appeals) – III at Bangalore dated 29-11-2011. The appeal arises out of the assessment completed u/s 143(3) of the Income-tax Act, 1961. S.P No.136/Bang/2012 2. St...