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Income Tax - Highlights / Catch Notes

Home Highlights August 2011 Year 2011 This

The Indian Liaison Office involves a “Permanent ...


Indian Liaison Office Deemed Permanent Establishment Under Article 5.1 DTAA; Income Taxable in India, Rules AAR.

August 12, 2011

Case Laws     Income Tax     AAR

The Indian Liaison Office involves a “Permanent Establishment‟ for the applicant under Article 5.1 of the DTAA with USA - income attributable to Liaison office is taxable in India - AAR

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