https://www.taxtmi.com/highlights?id=36053 P.E. in India - SIPL was an independent agent under Article 5(6)of the tax treaty between India and Holland, that the activities of the agent were carried out in its ordinary course of business, that the agent was not wholly and exclusively devoted to the assessee, that payments made to SIPL were at arm's length - Assessee does not have PE in India en-us Thu, 24 Aug 2017 10:06:32 +0530 Thu, 24 Aug 2017 10:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36053 P.E. in India - SIPL was an independent agent under Article 5(6)of the tax treaty between India and Holland, that the activities of the agent were carried out in its ordinary course of business, that the agent was not wholly and exclusively devoted to the assessee, that payments made to SIPL were at arm's length - Assessee does not have PE in India Highlights Income Tax Thu, 24 Aug 2017 10:06:32 +0530 https://www.taxtmi.com/highlights?id=36053