S. 5 : Scope of total income – liaison office of the non-resident – A liaison office which is only carrying on such activity of a “preparatory or auxiliary” character is not a PE in terms of Article 5 of the DTAA. The deeming provisions in Sections 5 and 9 of the 1961 Act can have no bearing whatsoever- Not liable to tax in India- DTAA-India-UAE [ S. 2(24) , 4 , 9(1)(i) Art , 5 , 7 ]
UOI v. U.A E .Exchange Centre ( 2020) 425 ITR 30/ 315 CTR 129/ 273 Taxman 122 / 190 DTR 79 (SC) www.itatonline.org .