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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