Petron Engineering Construction Pvt. Ltd. & Anr. vs Central Board Of Direct Taxes & Ors.
Whether an Indian company (Toyo India) with a branch/unit in Iraq qualifies as a 'foreign enterprise' under section 80-O of the Income Tax Act, 1961, for the purpose of tax deduction on income received for technical services rendered abroad --- Held No.
š Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.