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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Dependent Agent - Permanent Establishment - On facts it cannot ...


Indian Agent Not a Permanent Establishment Under Mauritius DTAA; No Habitual Contract Authority Found.

June 3, 2012

Case Laws     Income Tax     AT

Dependent Agent - Permanent Establishment - On facts it cannot be said that the Indian Representative has “habitually exercises” authority to conclude contracts. - Mauritius DTAA is not attracted in this case. - AT

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