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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

DTAA – Since contract was for less than six months, it becomes ...


Contract Under 6 Months: No Permanent Establishment in India per Article 5(3) of DTAA.

February 20, 2013

Case Laws     Income Tax     HC

DTAA – Since contract was for less than six months, it becomes absolutely clear that the assessee did not have a permanent establishment in India as per article 5(3) of the treaty - HC

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