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Burden of proof lay on Co. if it was found as one of beneficiaries of alleged racket of accommodation entries

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  • Burden of proof lay on Co. if it was found as one of beneficiaries of alleged racket of accommodation entries
Posted onon December 25, 2017

Tenet Tax Daily December 18 2017

By tenettax-team
Corporate Tax

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Income earned by US co. on sale of off-the-shelf software in India isn’t taxable in absence of its PE: ITAT
Sum received by NR from marketing & distribution of its TV channel rights by an Indian co. wasn’t taxable in India

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