Since No PE in India, No income has been accrued to the assessee ...
No Permanent Establishment in India: Cruise Ticket Sales Not Taxable as Income for Assessee.
November 20, 2013
Case Laws Income Tax AT
Since No PE in India, No income has been accrued to the assessee in India in respect of booking or sale of tickets for ‘tour packages’ of the cruises in India - AT
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