Indian liaison office of UAE Company engaged in fund remittance services not constitute a PE in India

Union of India Vs U.A.E. Exchange Centre (Supreme Court)

Respondent was not carrying on any business activity in India as such, but only dispensing with the remittances by downloading information from the main server of respondent in UAE and printing cheques/drafts drawn on the banks in India as per the instructions given by the NRI remitters in UAE. The transaction(s) had completed with the remitters in UAE, and no charges towards fee/commission could be collected by the liaison office in India in that regard. To put it dif

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