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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Income received or deemed to be received in India - liaison ...

Income Tax

October 21, 2015

Income received or deemed to be received in India - liaison office is established only for the purpose of carrying on business of purchasing goods for the purpose of export and all that activity also falls within the meaning of the words "collecting information" for the enterprise - liaison office would not qualify to be a permanent establishment in terms of Article 5 of the DTAA - HC

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