https://www.taxtmi.com/acts?id=5899 is defined as a fixed place of business including management, branch, office, factory, workshop, extraction sites, agricultural sites, and construction or assembly projects continuing beyond a specified duration. Exclusions cover facilities used solely for storage, display or delivery, stocks held for storage or processing by others, places maintained only for purchasing or information gathering, and preparatory or auxiliary advertising, information or scientific research activities. A person (other than an independent agent) who habitually has authority to conclude contracts on behalf of an enterprise creates a permanent establishment, whereas independent agents acting in the ordinary course do not unless they work almost exclusively for the enterprise. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 16:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5899 is defined as a fixed place of business including management, branch, office, factory, workshop, extraction sites, agricultural sites, and construction or assembly projects continuing beyond a specified duration. Exclusions cover facilities used solely for storage, display or delivery, stocks held for storage or processing by others, places maintained only for purchasing or information gathering, and preparatory or auxiliary advertising, information or scientific research activities. A person (other than an independent agent) who habitually has authority to conclude contracts on behalf of an enterprise creates a permanent establishment, whereas independent agents acting in the ordinary course do not unless they work almost exclusively for the enterprise. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5899