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Asked by Arpit on :Jan. 31, 2018

What is the crux of decision of Mumbai ITAT in th…

What is the crux of decision of Mumbai ITAT in the case of Booz UAE?

What is the crux of decision of Mumbai ITAT in the case of Booz UAE?

0

Kanishka Jan. 31, 2018

In the recent case of Booz UAE, Mumbai ITAT held that in the absence of specific article regarding FTS, income will be taxable as business income under Article 7. Further since the Booz UAE did not have any PE in India, such income would be taxable in UAE only and not in India.

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