#permanent establishment
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215 articlesIncome Tax
Income Tax
Offshore Supply Non-Taxable as No PE Was Proven in India: ITAT Delhi
Income Tax
Income Tax
SC Defines PE Beyond Physical Presence: Hyatt International Ruling Explained
Income Tax
Income Tax
Deductions Allowed Even Without Active PE: SC Clarifies Business Continuity for Non-Residents
Goods and Services Tax
Goods and Services Tax
GST and Income Tax on Software Purchases from Foreign Vendors Without PE in India
Income Tax
Income Tax
Lease income held as business profit, not royalty under India–Ireland DTAA without PE
Income Tax
Income Tax
SC Expands Fixed Place PE: Effective Control Over Physical Presence
Income Tax
Income Tax
No Office, No Expatriates, No PE: ITAT Delhi Rejects Revenue’s Repeated PE Allegation
Income Tax
Income Tax
Hyatt PE Case: SC Upholds ‘Disposal Test’ under India-UAE DTAA
Income Tax
Income Tax
No Fixed Place, Service PE or DAPE: ITAT Delhi Holds No PE in India, Profit Attribution Quashed
Income Tax
Income Tax
Disposal Test or Disposal Trap? How Hyatt Turned Oversight into Permanent Establishment
Income Tax
Income Tax
No Section 40(a)(i) Disallowance for Purchases from Foreign AEs without PE in India: Delhi HC
Income Tax
Income Tax
ITAT Mumbai Cuts Through the Rough: No Attribution Without PE
Income Tax
Income Tax
No PE in India for Irish Aircraft Lessor – Lease Rentals Taxable Only in Ireland under DTAA
Income Tax
Income Tax
