TMI BlogIncome accrued in India - PE in India - liaison offices in India - since by a legal fiction it is deemed...Income accrued in India - PE in India - liaison offices in India - since by a legal fiction it is deemed not to be a PE of the respondent in India, it is not amenable to tax liability in terms of Article 7 of the DTAA. - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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