Held that since Indian company was an agent of independent status, it could not be considered as constituting agency PE of assessee. Order of CIT(A) is affirmed. (AY. 2013-14)
DCIT v. Arc Line (2022) 193 ITD 263 (Mum.)(Trib.)
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Shipping business-Indian company an agent of independent status-Cannot be assessed as Agency PE of the assessee-DTAA-India-Mauritius. [Art. 5(5)]