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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Accrual of income - Permanent Establishment (PE)/Service PE/ ...

Case Laws     Income Tax

December 4, 2019

Accrual of income - Permanent Establishment (PE)/Service PE/ Supervisory PE - There is no evidence of doing work by the Director in India in market research and related jobs. Merely because of the fact that expatriate Director was present in India, no nexus can be held to be established between HO and BO.

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