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1. Liaison Office(LO) and Indian subsidiary - assessee is a company of Finland - LO cannot be constituted as Permanent Establishment of the assessee in India - HC

2. Income received or deemed to be received in India - liaison office is established only for the purpose of carrying on business of purchasing goods for the purpose of...

3. Income deemed or accrue or arise in India - liaison office - Permanent Establishment (PE) - Revenue though vehemently submitted that liaison office was negotiating price...

4. International Taxation - Liaison office in India ('Indian LO') - business connection established - assessee has permanent establishment in India - assessee was liable to...

5. Income accrued in India - taxation of interest income - assessee is a company incorporated and fiscally domiciled in the Republic of Japan - For interplay of Article...

6. Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign entities

7. Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign entities

8. Establishment of Branch Office (BO)/ Liaison Office (LO)/ Project Office (PO) in India by foreign entities - procedural guidelines - Circular

9. Foreign Exchange Management (Establishment in India of a branch office or a liaison office or a project office or any other place of business) Regulations, 2016 - Notification

10. Establishment of Liaison Office (LO) / Branch Office (BO) / Project Office (PO) in India by Foreign Entities – Clarification. - Circular

11. Clarification - Establishment of Branch Offices (BO) / Liaison Offices (LO) in India by Foreign Entities – Delegation of Powers. - Cir. No. 88 Dated: March 1, 2012

12. Income accrued in India - interest income on loans in the form of suppliers credit given to Indian parties - As alleged that the Indian parties from whom the assessee...

13. Permanent Establishment under Article 5 of the DTAA between India and U.S.A - Whether Appellant has a Permanent Establishment ('PE') in India under Article 5 of the DTAA...

14. Permanent Establishment (PE in India) - scope of the agreement - the Indian hotel, Swissotel Kolkata, satisfies all the three tests and does constitute a fixed place PE...

15. Supply of services or not - GST on services provided by liaison office - requirement of registration of liaison office - Since the parent company in Germany and the...