Income from sub licensing software for healthcare business in India Shall not be taxed as Business Income under India – USA DTAA due to absence of PE: ITAT [Read Order]

By Aparna. M - On September 5, 2023 3:00 pm - 2 mins read
Income - sub- licensing- software - healthcare -business - India - Business- Income - India-USA -DTAA - PE-ITAT-TAXSCAN

The Income Tax Appellate Tribunal (ITAT) Delhi bench held that the Income from sub licensing software for the healthcare business  in India should not be taxed under Business Income due to absence of Permanent Establishment (PE)  under India -USA Double Taxation Avoidance Agreement (DTAA). Assessee, GE Precision Healthcare LLC is a non-resident corporate entity and…

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