TMI BlogPermanent Establishment (PE in India) - scope of the agreement - the Indian hotel, Swissotel Kolkata,...Permanent Establishment (PE in India) - scope of the agreement - the Indian hotel, Swissotel Kolkata, satisfies all the three tests and does constitute a fixed place PE of the Applicant with respect to these incomes - The existence of a PE of the Applicant in India gets established within the meaning of Article 7 of the DTAA. - AAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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