CN-0044Concepts · Tax · Wanted
Permanent Establishment
Scope
The threshold at which a foreign enterprise becomes taxable in India on its business profits: fixed place, agency and service presence.
Authorities to start from
- DIT (International Taxation) v. Morgan Stanley & Co. Inc., (2007) 7 SCC 1
- Formula One World Championship Ltd. v. CIT, (2017) 15 SCC 602
These are places to start. Please check each one against the original before relying on it. Follow one to see which other entries start from it.
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