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Income Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Income taxable in India - Fixed place PE in India - project ...

Income Tax

August 22, 2023

Income taxable in India - Fixed place PE in India - project office in India - none of the conditions of fixed place PE stand satisfied - the attribution of profit qua the receipts from offshore supplies to the alleged fixed place PE in the form of BTIL is unsustainable as, in our view, BTIL cannot be construed as PE of the assessee in India. - AT

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