Monday, September 10, 2018

No PE of Japanese Co. could be established if its supervision period in India was of less than 180 days

IT/ILT: Where period of supervision under contract between assessee, a Japanese company, and Indian company did not exceed 180 days, it would not constitute a supervisory permanent establishment in terms of article 5(4) of India-Japan DTAA

from www.taxmann.com Latest Case Laws https://ift.tt/2x1nVWj
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