ITAT Rules No PE in India if Services are Rendered Entirely from Outside India:
The ITAT Delhi holds that business income cannot be taxed under Section 44DA without a Permanent Establishment
ITAT Remands FTS Issue
Saima
Jul 30, 2026
Premium
ITAT Rules No PE in India if Services are Rendered Entirely from Outside India
The ITAT Delhi holds that business income cannot be taxed under Section 44DA without a Permanent Establishment
Also Read
ITAT Allows Appeal After Section 2(22)(e) Addition of Rs.22.71 Crore Was Deleted in RectificationITAT Makes E-Filing Mandatory From October 1, 2026; Appeals, Paper Books and Related Documents Must Be Filed OnlineITAT Holds Customer Referral Commission Not Taxable as FTS Under India-Netherlands DTAANCERT Introduces Income Tax Lessons in Class 9, Students to Learn New Tax Regime, Tax Slabs and How to Calculate Tax Liability
About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
495My Recent Articles
- ITAT Allows Appeal After Section 2(22)(e) Addition of Rs.22.71 Crore Was Deleted in Rectification
- ITAT Holds Customer Referral Commission Not Taxable as FTS Under India-Netherlands DTAA
- ITAT Quashes Reassessment as Section 148 Notice Issued Beyond Six-Year Limitation
- ITAT Rules Controlled Liquor Trade And Audited Sales Records Support Cash Deposits
- ITAT Holds Alleged Cash Payment Cannot Sustain Addition Without Independent Enquiry or Material Evidence
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts