https://www.taxtmi.com/highlights?id=55134 Income accrued in India - Permanent Establishment (PE) in India under Article–5 of the India–Mauritius Tax Treaty - The two companies were not exclusively working for the assessee and are having their independent status - Services provided to the assessee by them are in the ordinary course of their business. - They cannot be considered as dependent agent so as to constitute a PE - assessee does not have a PE in India even under Article-5(5) of the Tax Treaty - AT en-us Tue, 13 Oct 2020 14:59:07 +0530 Tue, 13 Oct 2020 14:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55134 Income accrued in India - Permanent Establishment (PE) in India under Article–5 of the India–Mauritius Tax Treaty - The two companies were not exclusively working for the assessee and are having their independent status - Services provided to the assessee by them are in the ordinary course of their business. - They cannot be considered as dependent agent so as to constitute a PE - assessee does not have a PE in India even under Article-5(5) of the Tax Treaty - AT Highlights Income Tax Tue, 13 Oct 2020 14:59:07 +0530 https://www.taxtmi.com/highlights?id=55134