https://www.taxtmi.com/caselaws?id=179101 An India-linked turnkey telecom supply contract may give rise to a permanent establishment in India where Indian premises, a subsidiary or liaison office participate in negotiation, execution and performance, and the activities carried on in India form core business functions rather than preparatory or auxiliary functions. In such circumstances, profits may be estimated under Rule 10 if the assessee's accounts lack reliable evidentiary value, and an attribution percentage may be applied to the India presence based on the operational role performed there. Interest under section 234B may also apply where the non-resident consistently claims no Indian tax liability and fails to pay advance tax. en-us Fri, 13 Jun 2014 00:00:00 +0530 Sat, 20 Feb 2016 10:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179101 An India-linked turnkey telecom supply contract may give rise to a permanent establishment in India where Indian premises, a subsidiary or liaison office participate in negotiation, execution and performance, and the activities carried on in India form core business functions rather than preparatory or auxiliary functions. In such circumstances, profits may be estimated under Rule 10 if the assessee's accounts lack reliable evidentiary value, and an attribution percentage may be applied to the India presence based on the operational role performed there. Interest under section 234B may also apply where the non-resident consistently claims no Indian tax liability and fails to pay advance tax. Case-Laws Income Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179101