M/S. LINKLATERS,MUMBAI vs. THE DDIT (IT) 4(1), MUMBAI

ITA 3280/MUM/2008Status: DisposedITAT Mumbai11 October 2023AY 2005-200648 pages
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What did the Tribunal hold?

The Tribunal held that only income attributable to services rendered in India was taxable in India, not income from work done outside India. It also ruled that Article 15 of the India-UK DTAA was not applicable to the firm.

What were the facts?

The assessee, a law firm, had personnel visit India for 144 days, claiming no Permanent Establishment (PE) in India. The Assessing Officer (AO) held that the firm had a PE and taxed income earned both in and outside India, including disbursements.

What were the issues?

Whether the assessee had a Permanent Establishment (PE) in India and the taxability of income earned outside India and disbursements.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 234B,Section 44C

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Income Tax Appellate Tribunal, MUMBAI BENCH “I”, MUMBAI

Before: SHRI ABY T. VARKEY, HONBLE & SHRI S. RIFAUR RAHMAN, HONBLE

For Appellant: Shri J.D. Mistry &, Shri Niraj Sheth
For Respondent: Shri Ajay Kumar Sharma
Pronounced: 11.10.2023

PER S. RIFAUR RAHMAN (AM)

1.

This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals)-XXXIII, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 28.02.2008 for

The order continues below.

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