Income Tax : xplains how the functions performed by an Indian subsidiary are tested under Article 5 to determine whether a foreign company form...
Income Tax : The analysis explains how activities of a liaison office can trigger PE exposure despite regulatory approval. Taxability depends o...
Income Tax : Highlights how the Court ruled that consistent operational control and strategic oversight in India can establish a Fixed Place PE...
Income Tax : Supreme Court rules that foreign taxpayers without current projects or PE in India can still set off expenses and depreciation aga...
Goods and Services Tax : A practical guide on how India taxes imported digital services, explaining GST under RCM and when TDS applies. Key takeaway: Buyer...
Income Tax : The OECD Committee on Fiscal Affairs has proposed important and far-reaching changes to the Commentary on Article 5 (Permanent Est...
Income Tax : A host of companies from Mumbai, said to be 367 in number and mostly multinational in nature, have moved the recently set up dispu...
Income Tax : A Double Taxation Avoidance Agreement was signed between India and Tajikistan today, i.e. 20th November, 2008. The Agreement was s...
Income Tax : The Supreme Court declined to condone delay, thereby upholding the High Court’s conclusion that the liaison office did not const...
Income Tax : The judgment confirms that income from offshore equipment supply is not taxable where transactions occur outside India. The liaiso...
Income Tax : The Court set aside Section 148 notices after finding no tangible evidence supporting the existence of a Permanent Establishment. ...
Income Tax : The Tribunal ruled that a Dependent Agent PE arises only if agents habitually conclude contracts or secure orders on behalf of the...
Income Tax : The Supreme Court declined to interfere where courts below found no permanent establishment in India due to offshore execution of ...
Income Tax : CBDT notifies Section 206C (1G) of Income Tax Act shall not apply to a person (being a buyer) who is a non-resident & who does not...
Income Tax : Public Consultation on the proposal for amendment of Rules for Profit attribution to Permanent (PE) Establishment invited by CBDT....
The court examined whether withholding tax could be imposed solely on the basis of an alleged virtual service permanent establishment. It ruled that such a concept is not recognised under the DTAA and remanded the matter for fresh consideration.
The Tribunal ruled that offshore supply receipts could not be taxed as the Revenue failed to establish any Permanent Establishment. It confirms that FOB-based offshore execution shields non-residents from Indian taxation.
Highlights how the Court ruled that consistent operational control and strategic oversight in India can establish a Fixed Place PE under the DTAA, even without exclusive offices. Key takeaway: substance and economic activity override formal ownership.
Supreme Court rules that foreign taxpayers without current projects or PE in India can still set off expenses and depreciation against refund interest.
A practical guide on how India taxes imported digital services, explaining GST under RCM and when TDS applies. Key takeaway: Buyers, not sellers, bear compliance and potential extra cost.
Learn how Indian residents can claim relief from double taxation through DTAA and Section 91. Understand Foreign Tax Credit rules, required forms, filing procedures, and eligibility for claiming tax credit on foreign income.
ITAT Delhi held aircraft lease between Irish lessor and IndiGo as operating lease, not taxable in India under Article 8 of the India-Ireland DTAA.
The Supreme Court’s ruling on Permanent Establishment (PE) expands taxability for MNEs, holding that “effective control and continuous direction” through operational continuity, even without a traditional fixed office, constitutes a fixed-place PE under Article 5.
ITAT Delhi held that the absence of office premises and expatriate activity meant the assessee had no Permanent Establishment (PE) in India. The Tribunal ruled that Revenue cannot rely solely on past orders without verifying current-year facts.
SC confirmed disposal test in Hyatt PE case, ruling that deep operational control and access to hotel premises constituted a PE for UAE firm under India-UAE DTAA, making income taxable in India.
