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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Permanent Establishment (PE in India) - scope of the agreement - ...

Income Tax

June 6, 2018

Permanent Establishment (PE in India) - scope of the agreement - the Indian hotel, Swissotel Kolkata, satisfies all the three tests and does constitute a fixed place PE of the Applicant with respect to these incomes - The existence of a PE of the Applicant in India gets established within the meaning of Article 7 of the DTAA. - AAR

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