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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

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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