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Income Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Existence of PE - addition on account of salary reimbursement ...

Income Tax

July 25, 2020

Existence of PE - addition on account of salary reimbursement cost treated as fee for technical services - the burden of proving that the foreign assessee has a PE in India and consequently it has to be taxed on the business generated by such PE is initially on the Revenue. - There will be no income attributable to the PE. - AT

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