https://www.taxtmi.com/acts?id=10339 is a fixed place of business through which an enterprise's business is carried on, including management, branches, offices, factories, and sites for extraction or agriculture; construction, assembly or installation projects become permanent establishments when continuing beyond twelve months. Exclusions cover places used solely for storage, display, occasional delivery, purchasing, information collection, advertising, supply of information, scientific research or other preparatory or auxiliary activities. A dependent person with authority to conclude contracts or maintaining stocks for regular delivery, and insurance activities through non-independent agents, create a permanent establishment, whereas independent agents acting in their ordinary course do not. en-us Sat, 17 Jan 2009 18:31:39 +0530 Mon, 25 Nov 2024 12:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10339 is a fixed place of business through which an enterprise's business is carried on, including management, branches, offices, factories, and sites for extraction or agriculture; construction, assembly or installation projects become permanent establishments when continuing beyond twelve months. Exclusions cover places used solely for storage, display, occasional delivery, purchasing, information collection, advertising, supply of information, scientific research or other preparatory or auxiliary activities. A dependent person with authority to conclude contracts or maintaining stocks for regular delivery, and insurance activities through non-independent agents, create a permanent establishment, whereas independent agents acting in their ordinary course do not. Act-Rules DTAA Sat, 17 Jan 2009 18:31:39 +0530 https://www.taxtmi.com/acts?id=10339