inter-alia on the following grounds:
1. Business connection / permanent establishment ('PE') in India
1.1 The learned CIT(A) has erred in holding ... that the appellant had a
PE in India in terms of Articles 5(1) and 5(8) of the India-
Singapore Double Taxation Avoidance Agreement
Dependent Agent of the assessee, therefore, the assessee
has a PE in India within the meaning of Article -5(4) of India
- Mauritius DTAA ... operation to be attributable for the functions performed by the
„independent agent PE‟ in India which has been held liable for
taxable in India
year 1995-96 and accordingly in the absence of a permanent establishment (PE) in relation to the NMPT project in the relevant Assessment Year ... carrying out its dredging activities. The assessee was deemed to have a PE under Article 5(3) of the Treaty namely a construction site
word "unless", indicates that since assessee has a permanent establishment (PE for short) in Tanzania, profits of the assessee shall not be taxed ... profits will be taxed in Tanzania as is attributable to the PE in Tanzania.
27. Having reached the above conclusion, let us now refer
dispute that its India branch office constitutes its 'permanent establishment' (PE, in short) in India, and, therefore, the profit attributable to the PE ... DTAA (DTAA, in short), admittedly in accordance with which profits of the PE were to be computed, deduction of expenses were to be allowed
Micoperi S.P.A. Milano vs Deputy Commissioner Of Income Tax on 31 August, 2001
erred in holding that the assessee does not have a PE in India and accordingly its
business profits are not taxable in India ... holding that Zee Telefilms Limited (ZTL) does not constitute a
Permanent Establishment (PE) of the assessee in India.
2. On the facts
basis, that it
claimed that it did not have a permanent establishment (PE) in India and that income arising to it
was not taxable ... metallised, crystallised, delivered and used in India, that the assessee
had depended PE in India as per article 5 (4) of the Double Tax Avoidance
channel ignoring the facts:
(i) that the assessee has dependent agency PE in India in the form of SET India Pvt. Ltd.; and
(ii) that ... relay of, advertisements, accrues in India;
(iii) the assessee has a PE in India in the form of SET India Pvt. Ltd., and, therefore, advertisement
Ground No. I - Appellant Considered to Constitute a
Permanent Establishment ('PE') in India
1.1 On the facts and in the circumstances ... submissions filed, erred in holding that
the Appellant has a Service PE in India under Article
5(6) of India Singapore Tax Treaty
