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Payment of referral fee to foreign concern for services rendered outside India not taxable in absence of PE in India

August 3, 2019[2019] 107 363 (Mumbai - Trib.)

INTERNATIONAL TAXATION: Where referral fees was received by foreign concern for introducing clients to assessee-Indian company, providing international real estate advisory and management services, since referral services were rendered entirely outside India, it would not fall within scope of 'total income' of said foreign concern as per section 5(2)

INTERNATIONAL TAXATION: Referral fees paid by assessee-Indian company for availing referral services which were rendered by foreign concern entirely in USA would constitute business profits of foreign company under Article 7 of India-USA DTAA; in absence of PE in India, it was not taxable in India

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