https://www.taxtmi.com/highlights?id=66627 PE in India - employees visiting India prior to the date of contract - scope of Article 5(2)(g) of India Cyprus Treaty - As per ITAT threshold period of twelve months has not been exceeded in present case and consequently no Permanent Establishment (‘PE’) can be said to have been established - preparatory work like travelling for obtaining tender/contract cannot be deemed to be the starting point of the contract - order of ITAT sustained - HC en-us Fri, 18 Nov 2022 10:35:08 +0530 Fri, 18 Nov 2022 10:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66627 PE in India - employees visiting India prior to the date of contract - scope of Article 5(2)(g) of India Cyprus Treaty - As per ITAT threshold period of twelve months has not been exceeded in present case and consequently no Permanent Establishment (‘PE’) can be said to have been established - preparatory work like travelling for obtaining tender/contract cannot be deemed to be the starting point of the contract - order of ITAT sustained - HC Highlights Income Tax Fri, 18 Nov 2022 10:35:08 +0530 https://www.taxtmi.com/highlights?id=66627