TMI BlogSince no activities have been carried out by the Assessee in India with respect of such maintenance...Since no activities have been carried out by the Assessee in India with respect of such maintenance activity, it is unreasonable to conclude that the business of the Assessee was carried out in India through such subcontractor, to constitute its PE in India - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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