ITAT, Delhi: Accessing Premises for Technical Assistance Can't Be Treated as Permanent Establishment - (11 Mar 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal, Delhi has held that access to a foreign enterprise for providing technical assistance to its Joint Venture Company in its premises in India does not amount to a Permanent Establishment under the Double Taxation Avoidance Agreement.
Tags : INCOME TAX APPELLATE TRIBUNAL ACCESSING PREMISES FOR TECHNICAL ASSISTANCE
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