Deputation of personnel do not results in a permanent establishment in India: ITAT Mumbai

In a recent ruling in the case of  Tekmark Global Solutions LLC (Taxpayer) [[2010] 3 taxmann 38 (Mum. – ITAT)] the Mumbai Income Tax Appellate Tribunal (ITAT) held that as the deputed personnel do not work under the control and supervision of the Taxpayer, such personnel do not create a PE for the Taxpayer in India.

Background and facts of the case

• The Taxpayer had entered into an

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