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 Finance Sultanate Of Oman Shri Arijit Prasad Arvindp Dattar Oman Oil Company Supreme Court
Source: taxguru.in