Existence of PE - the employees have worked for an aggregate ...
Employees' 156 Solar Days in India Not Enough for Permanent Establishment; Income Not Taxable Under Local Law.
January 23, 2018
Case Laws Income Tax AT
Existence of PE - the employees have worked for an aggregate period of 156 solar days (on all projects taken together), meaning thereby, the period of working is less than 9 months - there is no PE for it in India - the impugned receipt is not taxable in India - AT
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