The Delhi Bench Income Tax Appellate Tribunal has held that income earned in absence of Fee for Technical Service (FTS) clause in Double tax avoidance agreement (DTAA) would fall as business income and cannot taxed in India in absence of Permanent Establishment (PE). The assessee, Michelin ROH Co. Ltd., is a company incorporated in Thailand…
Taxscan Premium
Why should you subscribe?
- Enjoy our website without interruptions from advertisements
- Receive Daily newsletters
- Receive realtime Telegram/Whatsapp news updates
- Download original Judgements / Order / Notifications / Circulars, etc
- Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
₹1199 + GST for 1 year
Subscribe Now
Already Subscribed?
Login Now 
