Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]

Business profits - Non resident - PE - DTAA - TDS - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), New Delhi before Shri N K Billaiya, AM and Ms Astha Chandra, JM held that Payments made on the business profit of non-residents without PE are not taxable in India under Article 7 of DTAA, Tax deduction at source TDS is not sustainable on such payment. The appellant is…

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