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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

The matter regarding installation PE is to be verified by AO. If ...


Assessing Officer to Determine Installation Permanent Establishment; Income Attributed Based on Installation Functions Performed.

September 1, 2016

Case Laws     Income Tax     AT

The matter regarding installation PE is to be verified by AO. If AO reaches a conclusion that there was installation PE, then the income has to be attributed considering the extent of functions performed in relation to installation. - AT

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