Assessee was a UAE-based company engaged in the shipping business. It filed a provisional return of income under section 172 through a local agent in India. The local agent produced certain documents and after taking cognisance of the said documents, the Assessing Officer (AO) observed that the said company was not resident of UAE as per Article 4 of DTAA as its place of effective control and management situated out of UAE.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
3a8082e126