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Income Tax - Highlights / Catch Notes

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TDS u/s 195 - Existence of PE in India - When the entire ...

Income Tax

August 13, 2016

TDS u/s 195 - Existence of PE in India - When the entire relationship qua the distribution revenue is that of principal to principal basis and the Taj India is acting independently, then it moves out from the conditions laid down in Article 5(4) - It does not constitute PE in India - AT

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