https://www.taxtmi.com/acts?id=5717 is a fixed place of business through which an enterprise's business is wholly or partly carried on, including places such as a place of management, branch, office, factory, workshop, extraction sites and warehouses. Construction or installation projects constitute a permanent establishment only if they last more than six months. Activities confined to storage, display, delivery, maintenance of stock for storage or processing by another, purchasing, information collection, or otherwise preparatory or auxiliary functions do not create a permanent establishment. An enterprise also has a permanent establishment where a non-independent agent habitually has authority to conclude contracts, whereas independent agents acting in their ordinary course do not create one. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 Nov 2024 13:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5717 is a fixed place of business through which an enterprise's business is wholly or partly carried on, including places such as a place of management, branch, office, factory, workshop, extraction sites and warehouses. Construction or installation projects constitute a permanent establishment only if they last more than six months. Activities confined to storage, display, delivery, maintenance of stock for storage or processing by another, purchasing, information collection, or otherwise preparatory or auxiliary functions do not create a permanent establishment. An enterprise also has a permanent establishment where a non-independent agent habitually has authority to conclude contracts, whereas independent agents acting in their ordinary course do not create one. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5717