URGENT USA DTAA
This query is : Resolved
19 April 2008
If a person of USA prviding consultany to Indian Company .And he has been provided a house in India by the company . My question is now this house shall be treated as PE of USA person in regard to Article 12 of USA treaty and for section 44DA of the Income Tax Act,1961 or not.
19 April 2008
THE DEFINITION OF PERMANENT EST.IN CLAUSE (iiia) OF SEC 92F states ...as a fixed place of business through which the business of the enterprise is wholly or partly done.
THUS A HOUSE PROVIDED TO CONSULTANT IS NOT A PLACE OF BUSINESS NOR THROUGH WHICH THE BUSINESS OF THE ENTERPRISE IS DONE,UNLESS IT HAS BEEN EXPRESSLY DECLARED AS A BUSINESS PLACE .
AS LONG AS THERE IS NO SUCH DECLARATION SPECIFICALLY,IT IS NOT PE.
R.V.RAO
THUS A HOUSE PROVIDED TO CONSULTANT IS NOT A PLACE OF BUSINESS NOR THROUGH WHICH THE BUSINESS OF THE ENTERPRISE IS DONE,UNLESS IT HAS BEEN EXPRESSLY DECLARED AS A BUSINESS PLACE .
AS LONG AS THERE IS NO SUCH DECLARATION SPECIFICALLY,IT IS NOT PE.
R.V.RAO
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Unanswered Queries
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- TDS CREDIT MISMATCHING
- Buy back of shares u/s69
- Carriage Road Act, 2007 read with Carriage by Road Rules, 2011
- Need Professional Opinion - AY 2012-13 Old Demand & AY 2026-27 Refund Adjustment
- Sec 44ada applicable only or both
- ADDITION OF CHALLAN IN TDS RETURN FORM 140
- Taxability of Partnership firm for FY 2025-26
- RATE AND HSN CODE
- Portuguese Civil Code IT Return
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
