Establishment under Indian law means permanent commercial organization with fixed location, organized staff, and business infrastructure.
The term 'establishment' under Indian law refers to a permanent commercial organization or manufacturing unit where business is conducted. Legal authorities define it as a fixed place of business with fixtures and organized staff, including offices where the public is invited for services. It encompasses the physical location where one is permanently situated for residence or business purposes, complete with necessary equipment and infrastructure. The definition extends to any institution or place of business that serves as a base for carrying on commercial activities, emphasizing the permanent and organized nature of the business operation rather than temporary arrangements.
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