Income deemed to accrue or arise in India - Liaison Office (LO) ...

Income Tax

March 25, 2023

Income deemed to accrue or arise in India - Liaison Office (LO) as a Service PE or Dependent Agency Permanent Establishment (DAPE) - LO did not carry any activity, beyond that permitted by the RBI. - The activities/operations of the assessee in connection with the contracts are carried from outside India. - LO of subsidiary of assessee does not constitute a PE in the case of assessee, hence, addition on this ground made by AO is directed to be deleted. - AT

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Income deemed to accrue or arise in India - Liaison Office (LO) ...

Income Tax

March 25, 2023

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