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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Functioning of Liaison Office (LO) - Permanent Establishment(PE) ...


Liaison Office in India Not a Permanent Establishment for Tax; No Evidence of Independent Profit Operations Found.

January 23, 2017

Case Laws     Income Tax     AT

Functioning of Liaison Office (LO) - Permanent Establishment(PE) in India - Nothing is on record that can prove that the LO was functioning as an independent profit center for the year under consideration - AT

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