Indian entity providing office space with some other facilities free of\u00a0 charge to employees of\u00a0 assessee in India to carry out their activities is\u00a0 not fixed place of\u00a0 business from where assessee carried on its business wholly or\u00a0 partly.\u00a0 Failure by Department to establish\u00a0 that the assessee had control over premises. Assessee did not have Permanent establishment in India-presumptive tax is not applicable. Income\u00a0 is taxable at\u00a0 regular rate.\u00a0 Therefore, the income offered by the assessee under section\u00a0115A\u00a0read with section\u00a09(1)(vii)\u00a0of the Act had to be accepted especially considering that in the preceding AYs, similarly declared income had been accepted. Accordingly, the addition made by the Assessing Officer under section\u00a044DA\u00a0of the Act was not sustainable. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Presumptive taxation-Permanent Establishment-Fixed place of profession-Akin to a fixed place of business-No permanent establishment in India-presumptive tax is not applicable-Income is taxable at regular rate. [S.44DA-92F(iiia), 115A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-44173","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-but","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=44173"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44173\/revisions"}],"predecessor-version":[{"id":44174,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44173\/revisions\/44174"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}