provision and hence outside the
purview of Article 24(3) of DTAA. That the definition of section 40(a)(i) is 'of
citus ... ground that it was violative of Article 14 of the Constitution as well as Article
25 of the DTAA between India and South Korea. Section
therefore, the assessee
has a PE in India within the meaning of Article -5(4) of India
- Mauritius DTAA.
(ii) Regarding distribution income ... telecast rights in respect of events taking place
outside India under section 40
Refund should be
taxed @ 15% under Article 12 of DTAA, treaty with UK or should
be taxed @ 40% as per normal provision ... Refund
should be taxed @ 15% under Article 12 of DTAA, treaty with UK or should be
taxed @ 40% as per normal provision
40,88,951 Yes; as Fee for Technical
Maintenance Services u/s 115A
fees
Interest on 75,76,604 Yes; as interest under
Delayed Article ... Article 12(2) of the treaty. The Ld. AO,
however, has taxed it @ 40% by treating as business income.
This issue came up for first
Your Appellant submits that the Provisions of section 40(a)(i) or 40(a)(ia) are not
applicable to the facts of the case, therefore ... Precision Energy Associates are
covered by Article 12 of DTAA with USA, your appellant submits that Article 7 of DTAA is
applicable and therefore
Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);
(d) National Calamity Contingent duty leviable under section 136 of the Finance
office as PE of the assessee
company in India in terms of Article 5 of India US DTAA.
9. We have gone through the orders ... reveals that from pages 32 to 40,
the AO discussed at length the provisions of Article 5 , few judgments,
extracts from commentary on international taxation
2016
business profits envisaged in the Article 7 to gain immunity from withholding tax as
per Article 5 of DTAA. With these observations, the Assessing ... Malaysia Company (BASC) provides services under Article 13 r.w.s
Article 5 and Article 7of DTAA. The Article 5 deal with permanent establishment
defined
Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public
used his powers arbitrarily by summoning Shri Amit
Burman u/s 40 of the FERA for extraneous
consideration, without making any inquiries and
without issuing ... result a
charge sheet dated 13.09.2001 containing five articles of charge was
issued to the applicant. The applicant filed a written statement
denying the charges
