https://www.taxtmi.com/highlights?id=37682 Existence of PE - the employees have worked for an aggregate period of 156 solar days (on all projects taken together), meaning thereby, the period of working is less than 9 months - there is no PE for it in India - the impugned receipt is not taxable in India - AT en-us Tue, 23 Jan 2018 08:59:01 +0530 Tue, 23 Jan 2018 08:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37682 Existence of PE - the employees have worked for an aggregate period of 156 solar days (on all projects taken together), meaning thereby, the period of working is less than 9 months - there is no PE for it in India - the impugned receipt is not taxable in India - AT Highlights Income Tax Tue, 23 Jan 2018 08:59:01 +0530 https://www.taxtmi.com/highlights?id=37682