Project office used as auxiliary office for liaison not a PE unless core business is carried on therefrom - SC…
CBDT invites comments on report on Profit Attribution to PE in India. The Committee had examined the existing scheme under…
Templates of Rulings received from other jurisdictions under BEPS Action 5. Ruling exchanged and approach to deal with it. Instruction…
Mere outsourcing business to Indian subsidiary do not constitute Permanent Establishment within the meaning of Double Taxation Avoidance Agreement - Supreme…
PE under Indo-US DTAA-Adobe India not PE of Adobe Systems USA as agent must have authority to conclude contracts on…