#permanent establishment
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215 articlesIncome Tax
Income Tax
Service PE Not Created as Only Unique Solar Days Count Under India-US DTAA
Income Tax
Income Tax
India’s Evolving PE and Business Connection Tests – Post-Digital Economy BEPS Changes
Income Tax
Income Tax
SC Upholds Quashing of Reassessment Notices Due to Unproven PE Allegations
Income Tax
Income Tax
SC Dismisses Appeal Due to Delay, HC Ruling on No PE and Offshore Taxability Stands
Income Tax
Income Tax
Offshore Supply Income Not Taxable in India Due to Absence of Business Connection: Delhi HC
Income Tax
Income Tax
Reassessment Notices Quashed Due to Lack of Tangible Material for PE Allegation
Income Tax
Income Tax
No DAPE Where Distributors Act on Principal-to-Principal Basis ITAT Delhi
Income Tax
Income Tax
Can a Subsidiary Company create a PE of Foreign Holding Company in India?
Income Tax
Income Tax
No Permanent Establishment Found, Revenue Appeal Dismissed by SC
Income Tax
Income Tax
Delhi HC Affirms No PE in India; Offshore Supply Alone Not Taxable
Income Tax
Income Tax
Delhi HC Quashes 10% TDS Order, Directs Nil Withholding Certificate for Foreign Company Lacking PE in India
Income Tax
Income Tax
Interest on Income-tax Refund Taxable at DTAA Rate When No PE in Year of Receipt: ITAT Dehradun
Income Tax
Income Tax
When a Liaison Office Becomes a Taxable Permanent Establishment?
Income Tax
Income Tax
