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Income Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Bombardier Transportation India Pvt. Ltd. (BTIL) is not PE of ...

Case Laws     Income Tax

January 18, 2024

Bombardier Transportation India Pvt. Ltd. (BTIL) is not PE of the assessee in India and accordingly, since there is no PE of the assessee in India, the offshore supply of sub-assemblies to BTIL/income from intermediary services cannot be taxed in India. - AT

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