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2023 (1) TMI 1244 - DELHI HIGH COURTIncome taxable in India - PE in India - whether Liaison Office of the assessee did not constitute a Permanent Establishment, liable to tax in India when the said office was clearly a fixed place and the activities carried out could not be said to be preparatory or auxiliary in nature? - income as liable to be attributed in India - Dependent Agency Permanent Establishment (DAPE) of the assessee in India? - HELD THAT:- Questions covered, by the judgment of the coordinate bench passed in case of Mitsui & Company Ltd. [2022 (11) TMI 1346 - DELHI HIGH COURT] No substantial questions of law arise for consideration.
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