Indian Liaison Office Deemed Permanent Establishment Under Article 5.1 DTAA; Income Taxable in India, Rules AAR.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The Indian Liaison Office involves a “Permanent Establishment‟ for the applicant under Article 5.1 of the DTAA with USA - income attributable to Liaison office is taxable in India - AAR....