https://www.taxtmi.com/acts?id=5870 Permanent establishment is a fixed place of business through which an enterprise carries on business and includes places such as management offices, branches, factories, warehouses, sales exhibitions, extraction sites, and construction or installation projects subject to duration-based thresholds; certain services rendered through personnel and dependent agent activities that habitually negotiate contracts, hold stock for delivery, or manufacture/process goods in the State also create a permanent establishment, while preparatory or auxiliary activities and independent agents acting in the ordinary course of business do not. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 19 Dec 2024 17:30:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5870 Permanent establishment is a fixed place of business through which an enterprise carries on business and includes places such as management offices, branches, factories, warehouses, sales exhibitions, extraction sites, and construction or installation projects subject to duration-based thresholds; certain services rendered through personnel and dependent agent activities that habitually negotiate contracts, hold stock for delivery, or manufacture/process goods in the State also create a permanent establishment, while preparatory or auxiliary activities and independent agents acting in the ordinary course of business do not. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5870