DCIT vs Mideast India Ltd.
Income deemed to arise in India-Income of foreign Permanent Establishment-AY 1998-99. The assessee company was resident of India. It earned its business profits from its Permanent Establishment situated in USSR. The profits [LexDoc Id : 360618]
ADIT vs Krupp Uhde GMBH
Income deemed to arise in India-Execution of various projects in India, Determination of PE-AY 1998-99 and AY 1999-2000. To determine the PE of a non-resident, the period of six months as per Article. 5(2)(i) of DTAA in respect of different p [LexDoc Id : 355910]
