Service PE in India - India Singapore DTAA - Service PE or Not - ...
India-Singapore DTAA Case: Project Duration Under 183 Days, Not a Service Permanent Establishment, Assessment Rejected.
July 4, 2015
Case Laws Income Tax AT
Service PE in India - India Singapore DTAA - Service PE or Not - the threshold of the time limit as calculated by the AO from the date of signing of agreement cannot be accepted. - the number of days is far below than 183 days - project does not constitute service PE in India - AT
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