Income accrued in India - PE in India - as per revenue as ...

Assessee's Liaison Office in India Deemed Preparatory, Not a Permanent Establishment, Confirms High Court Under Article (5)(3)(e)(ii).

June 22, 2022

Case Laws Income Tax HC

Income accrued in India - PE in India - as per revenue as detected at the time of survey u/s. 133A wherein the Assessee has carried out all the business activities from the Liaison office - After considering documents, Tribunal found that the concerned place of business was only for the supply of information having preparatory or auxiliary character. Accordingly, the Tribunal concluded that the same would fall under Article (5)(3)(e)(ii). This finding of fact, recorded by the Tribunal after due consideration of the material on record, cannot be considered as perverse. - ITAT has rightly held that, Assessee's case does not constitute the "PE" - HC

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Income accrued in India - PE in India - as per revenue as ...

Assessee's Liaison Office in India Deemed Preparatory, Not a Permanent Establishment, Confirms High Court Under Article (5)(3)(e)(ii).

June 22, 2022

Case Laws Income Tax HC

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