Case Law Details
Case Name : In re MasterCard Asia Pacific Pte Ltd (Authority for Advance Rulings)
Appeal Number : AAR No. 1573 of 2014
Date of Judgement/Order : 06/06/2018
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– The AAR has held that digital and other connected equipments can, depending on the business model, determine the formation of a permanent establishment of a non-resident enterprise in India. There are also other related issues which will have ramifications on the methodology of conducting business in India.
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