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Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Permanent Establishment – Chargeability of payments received u/s ...

Income Tax

February 20, 2014

Permanent Establishment – Chargeability of payments received u/s 9(1)(vii) r.w section 115A and 44DA of the Act - The taxpayer had a fixed place PE in India because RRIL’s premises were ‘available’ to all of employees and assessee paid all the expenses in maintaining its premises - AAR

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