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Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Accrual of Income in India - Dependent Agent - PE in India or ...

Income Tax

November 27, 2023

Accrual of Income in India - Dependent Agent - PE in India or not? - DR has not brought on any material to show that RGA Services has utilized its assets or assumed any risk in this line of reinsurance business. Merely because its whole functions are depend on the services which will be utilized by the Foreign principal does not make it as an dependent agent. - AT

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