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Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Income accrued in India - Permanent Establishment (PE) - the ...

Case Laws     Income Tax

March 13, 2020

Income accrued in India - Permanent Establishment (PE) - the distribution income earned by the assessee cannot be taxed in India because Taj India does not constitute an agency Permanent Establishment under the terms of Article 5(4) of the DTAA - Order of ITAT confirmed - HC

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