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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Permanent Establishment(PE) - if in vacation period, employee ...

Case Laws     Income Tax

April 26, 2019

Permanent Establishment(PE) - if in vacation period, employee has not rendered any services in India, that period should not be included for counting 90 days stay - multiple counting of employees in a single day not permissible - No PE - fee for legal consultancy services is not taxable in India

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