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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

DTAC between India and Singapore - permanent establishment - ...


India-Singapore DTAC: Business Needs Local Entity for Permanent Establishment Status in India.

June 9, 2012

Case Laws     Income Tax     AAR

DTAC between India and Singapore - permanent establishment - When a business cannot be carried on exclusively in so far as it relates to customers in India without intervention of another entity, a subsidiary, normally that entity must be deemed to be the establishment of the group in that particular country. - AAR

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