Income Tax : The guide explains how residents can avoid double taxation through DTAA benefits, Foreign Tax Credit, and Section 91 relief, outli...
Income Tax : The article explains how India has broadened Permanent Establishment and Business Connection concepts after BEPS reforms. It highl...
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 : 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 Bombay High Court held that only the royalty retained after an APA adjustment is taxable, applying the doctrine of real income...
Income Tax : The Bombay High Court held that royalty refunded by a foreign company to its Indian subsidiary under an Advance Pricing Agreement ...
Income Tax : The Delhi ITAT ruled that no installation or supervisory PE existed in India as the activities did not exceed the 120-day threshol...
Income Tax : The Tribunal held that offshore supply receipts could not be taxed under Section 44BB where the Revenue failed to prove the existe...
Income Tax : Bangalore ITAT ruled that only solar days and not cumulative man-days should be considered while determining the existence of a Pe...
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....
Following SC’s E-Funds ruling, Delhi ITAT confirmed Concentrix US has no PE in India. The Tribunal also held that IPLC/link charges are non-taxable reimbursements, not ‘royalty’ under Article 12 of the India-US DTAA.
SC held Hyatt’s oversight of Indian hotels created a fixed-place PE, broadening disposal and continuity tests under the India–UAE tax treaty.
Delhi High Court rules purchases from foreign AEs without a PE are not taxable in India, preventing Section 40(a)(i) disallowance and upholding DTAA non-discrimination clauses.
ITAT Mumbai rules that Gemological Research (Thailand) has no PE in India; diamond grading services not taxable under India-Thailand DTAA.
The ITAT Mumbai hears arguments on whether the MLI can be applied to deny tax treaty benefits to an Irish firm without a separate protocol, in a case involving aircraft leasing.
Supreme Court ruled that a UAE company had a Permanent Establishment (PE) in India due to substantive control over a hotel, making its income taxable.
What counts as “being in business” in India? When does advisory work cross the line into a taxable presence? The Hyatt International ruling is more than just another tax dispute. It is a clear reminder that in international taxation, substance prevails over form. The Supreme Court upheld the Delhi High Court’s finding that Hyatt International […]
Supreme Court clarifies the scope of PE in India, ruling that Hyatt International’s operations are taxable under Indian law.
ITAT Mumbai held that set off of loss of Permanent Establishment [PE] against the interest income received from External Commercial Borrowing, on which benefit of concessional rate tax availed, is allowable. Accordingly, appeal allowed to that extent.
ITAT Delhi allows Hyosung Corporation to set off Indian Permanent Establishment (PE) business losses against Fees for Technical Services (FTS) income. The ruling clarifies that under the Income Tax Act, a foreign entity’s income is aggregated for taxation, permitting inter-head adjustments despite DTAA classifications.
