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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Permanent Establishment (PE) in India - The principal i.e. the ...


Permanent Establishment in India Confirmed for Assessee Due to Exclusive Agent, Affecting Tax Obligations Under Indian Law.

October 13, 2016

Case Laws     Income Tax     AT

Permanent Establishment (PE) in India - The principal i.e. the assessee was relying on the special skills and knowledge of the agent Sri V. Subramanian the Managing Director of the Indian entity by the same name and rendering similar functions. Sri V. Subramanian was acting exclusively or almost exclusively for and on behalf of the assessee during the currency of the contracts in question - PE in India established - AT

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