DTAA between India and Japan - Whether Liasion Office ...

Case Laws Income Tax

June 14, 2012

DTAA between India and Japan - Whether Liasion Office constitutes its Permanent Establishment - LO cannot be taken to be a PE unless its activities exceed the permitted activities or the department lays hand on any concrete material or evidence to state that any substantive business activity has been carried on from this place. - AT

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DTAA between India and Japan - Whether Liasion Office ...

Case Laws Income Tax

June 14, 2012

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