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Dividend received by company having Permanent Establishment in Oman is not taxable in India

Supreme Court held that dividend received by the Indian company having permanent establishment in Oman is not taxable in India in terms of Article 25 read with Article 8 (bis) of the Omani Tax Laws

Ministry of financeSultanate of omanShri arijit prasadArvindp dattarOman oil companySupreme courtCompany income tax law of omanMinistry of agricultureMuscat to oman oil companyDelhi high courtCompany income tax lawKrishak bharati cooperativeHigh courtOmani finance ministryOman fertilizer companyDepartment of fertilizers

Pr Commissioner Of Income Tax 10 vs M/S Krishak Bharti Cooperative on 15 September, 2023

Pr Commissioner Of Income Tax 10 vs M/S Krishak Bharti Cooperative on 15 September, 2023
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Ministry of financeSultanate of omanShri arijit prasadArvindp dattarPrashant kumar mishraDepartment of fertilizersSupreme courtMinistry of agricultureOman fertilizer companyCompany income tax law of omanQuery alert serviceOmani finance ministryOman oil companyCompany income tax lawDelhi high courtHigh court

Dividend Income From Indian Entity s Establishment In Oman Having Permanent Establishment Status Under DTAA Not Taxable In India: Supreme Court

The Supreme Court has held that if an Indian Entity’s Establishment is operating in Oman and has a ‘Permanent Establishment’ status under Double Taxation Avoidance Agreement (“DTAA”), then the.

Sultanate of omanShri arijit prasadJustice prashant kumar mishraJusticebv nagarathnaArvindp dattarMs krishak bharti cooperative ltdIncome tax departmentDelhi high courtHigh courtOman oil companyOman fertilizer companySupreme courtIndian entityPermanent establishmentDouble taxation avoidance agreementIndian taxation