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Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

TDS u/s 195 - Existence of PE in India - When the entire ...

Case Laws     Income Tax

August 13, 2016

TDS u/s 195 - Existence of PE in India - When the entire relationship qua the distribution revenue is that of principal to principal basis and the Taj India is acting independently, then it moves out from the conditions laid down in Article 5(4) - It does not constitute PE in India - AT

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