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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

PE in India or not - Reseller Agreement does not create a ...


Reseller agreement found to establish principal-to-principal relationship, not principal-agent; no Permanent Establishment in India.

June 1, 2018

Case Laws     Income Tax     AAR

PE in India or not - Reseller Agreement does not create a principal-agent relationship between the Applicant and the Reseller - their relationship is on a principal-to-principal basis - applicant does not create a Permanent Establishment in India. - AAR

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