https://www.taxtmi.com/highlights?id=74036 PE in India - scope of fixed place of business - The assessee being the major shareholder of EXL India, it has the legal right to nominate a director on the Board of EXL India and merely because the assessee has nominated a director on the Board of EXL India would not mean that the assessee has a “Place of Management” in India. - AT en-us Mon, 08 Jan 2024 09:15:23 +0530 Thu, 11 Jan 2024 11:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74036 PE in India - scope of fixed place of business - The assessee being the major shareholder of EXL India, it has the legal right to nominate a director on the Board of EXL India and merely because the assessee has nominated a director on the Board of EXL India would not mean that the assessee has a “Place of Management” in India. - AT Highlights Income Tax Mon, 08 Jan 2024 09:15:23 +0530 https://www.taxtmi.com/highlights?id=74036