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Case Law Details

Case Name : Formula One World Championship Ltd. vs. CIT International Taxation (Supreme Court)
Appeal Number : Civil Appeal Nos. 3849 to 3851 of 2017
Date of Judgement/Order : 24.04.2017)
Related Assessment Year :
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Advocate Akhilesh Kumar Sah

Section 9 of the Income Tax Act, 1961(for short ‘the Act’) deals with the income deemed to accrue or arise in India and as per section 9(1) “permanent establishment” shall have the meaning assigned to it in clause (iiia) of section 92F of the Act. Clause (iiia) of section 92F incorporates that “permanent establishment”(PE) referred to in clause(iii), includes a fixed place of business through which the business of the enterprise is wholly or partly carried on.

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