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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Taxability in India - whether the said offices (LOs) could be ...

Income Tax

January 31, 2017

Taxability in India - whether the said offices (LOs) could be regarded as PE ? - Held No - the functions performed by the expatriates in the liaison office were of auxiliary character - an activity which aids and supports the Assessee in carrying on its main business, but not the business itself - HC

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