Case Law Details
Case Name : In re MasterCard Asia Pacific Pte Ltd (Authority for Advance Rulings)
Related Assessment Year :
Courts :
AAR Delhi Advance Rulings
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Master Card Asia Pacific Pte Ltd (AAR Delhi)
Determination of Permanent Establishment and other connected issues
Issue- Whether the Applicant has a permanent establishment in India as regards the use of a global network and infrastructure to process card payment transactions for customers in India and as regards other related issues?
Held–
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