Income accrued in India - PE in India or not - Though it was ...

July 23, 2020

Case Laws Income Tax SC

Income accrued in India - PE in India or not - Though it was pointed out to the ITAT that there were only two persons working in the Mumbai office, neither of whom was qualified to perform any core activity of the Assessee, the ITAT chose to ignore the same. This being the case, it is clear, therefore, that no permanent establishment has been set up within the meaning of Article 5(1) of the DTAA, as the Mumbai Project Office cannot be said to be a fixed place of business through which the core business of the Assessee was wholly or partly carried on. - SC

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Income accrued in India - PE in India or not - Though it was ...

July 23, 2020

Case Laws Income Tax SC

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