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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

PE in India - Grouting activities - he establishment of PE in ...


No Permanent Establishment in India for Activities Under DTAA Provisions, Assessed Annually Without Activity Restrictions.

February 14, 2019

Case Laws     Income Tax     AT

PE in India - Grouting activities - he establishment of PE in India is in respect of each assessment year only. Moreover, there is no bar in carrying on the activities year after year. The determination of existence of PE in India is to be made by reference to provision in DTAA. - There is no PE

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