Determination of fixed place of permanent establishment of ...

Case Laws Income Tax

August 26, 2023

Determination of fixed place of permanent establishment of assessee in India - CIS was practically the projection of assessee’s business in India and carried out its business under the control and guidance of the assessee and without assuming any significant risk in relation to such functions. Besides assessee has also provided certain hardware and software assets on free of cost basis to CIS. - Existence of PE established - AT

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Determination of fixed place of permanent establishment of ...

Case Laws Income Tax

August 26, 2023

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