Saturday, August 3, 2019

Payment of referral fee to foreign concern for services rendered outside India not taxable in absence of PE in India

INTERNATIONAL TAXATION: Where referral fees was received by foreign concern for introducing clients to assessee-Indian company, providing international real estate advisory and management services, since referral services were rendered entirely outside India, it would not fall within scope of 'total income' of said foreign concern as per section 5(2)

from www.taxmann.com Latest Case Laws https://ift.tt/2Zwc6V4

No comments:

Post a Comment

AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

INCOME TAX : Where assessee had purchased a flat and incurred expenditure of Rs. 23 lakhs for purpose of renovating house and Assessing Offi...