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Income Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Income accrued in India - PE in India - liaison offices in India ...

Income Tax

April 28, 2020

Income accrued in India - PE in India - liaison offices in India - since by a legal fiction it is deemed not to be a PE of the respondent in India, it is not amenable to tax liability in terms of Article 7 of the DTAA. - SC

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