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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Permanent establishment of the assessee in India - Revenue to ...

Income Tax

August 2, 2017

Permanent establishment of the assessee in India - Revenue to show that notwithstanding the RBI permission continuing during the AYs in question, the Assessee’s LO should be construed to be a PE in terms of Articles 5 (1) and 5 (2) of the DTAA. - HC

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