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Case Law Details

Case Name : In re MasterCard Asia Pacific Pte Ltd (Authority for Advance Rulings)
Related Assessment Year :
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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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