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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Taxability in India - whether the said offices (LOs) could be ...


Liaison Offices in India Not Considered Permanent Establishments for Tax Purposes Due to Auxiliary Functions.

January 31, 2017

Case Laws     Income Tax     HC

Taxability in India - whether the said offices (LOs) could be regarded as PE ? - Held No - the functions performed by the expatriates in the liaison office were of auxiliary character - an activity which aids and supports the Assessee in carrying on its main business, but not the business itself - HC

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