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SC: Foreign Entity Liable to Pay Tax Solely on Basis of Permanent Establishment - (25 Jul 2025)

DIRECT TAXATION

Supreme Court has held that a foreign entity can be subject to tax liability in India based solely on the existence of a Permanent Establishment (PE), even if it does not have exclusive possession of a fixed place of business.

Tags : SUPREME COURT   PERMANENT ESTABLISHMENT   FOREIGN ENTITY  

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