Back office operations and software development services carried out by an Indian subsidiary is permanent establishment of Foreign Company

Court- Delhi Tribunal

Citation: e Funds Corporation Vs. ADIT] (2010-TII-165-ITAT-DEL-INTL

Brief : The back office operations and software development services carried out by an Indian subsidiary are held to be a fixed place permanent establishment of a Foreign Company. It has also been held that the contract entered into by the foreign company with its clients for providing certain IT-enabled services and then assigning or sub-contracting t

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