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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Fixed place PE of the Applicant in India - Applicability of ...

Income Tax

June 14, 2018

Fixed place PE of the Applicant in India - Applicability of Australian Ruling in India - It may not have created PE under Australia Singapore DTAA due to requirement of being “substantial equipment” but it can create PE in India since there is no such requirement under India Singapore DTAA.

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