https://www.taxtmi.com/highlights?id=69835 Whether the assessee had a PE in India - it is observed that the contractee is to provide office space with some other facilities to the employees of the assessee in India to carry out their activities. Such premises and facilities have been given free of charge. However, the question, which arises, is, whether access given to the assessee of the office premises of the contractee would constitute service PE or for that matter any other PE. - we hold that the assessee does not have any PE in India - AT en-us Thu, 18 May 2023 08:38:23 +0530 Thu, 18 May 2023 08:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69835 Whether the assessee had a PE in India - it is observed that the contractee is to provide office space with some other facilities to the employees of the assessee in India to carry out their activities. Such premises and facilities have been given free of charge. However, the question, which arises, is, whether access given to the assessee of the office premises of the contractee would constitute service PE or for that matter any other PE. - we hold that the assessee does not have any PE in India - AT Highlights Income Tax Thu, 18 May 2023 08:38:23 +0530 https://www.taxtmi.com/highlights?id=69835