Foreign Company Has Permanent Establishment in India; Payments Taxable u/ss 9(1)(vii), 115A, and 44DA.

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....Permanent Establishment – Chargeability of payments received u/s 9(1)(vii) r.w section 115A and 44DA of the Act - The taxpayer had a fixed place PE in India because RRIL’s premises were ‘available’ to all of employees and assessee paid all the expenses in maintaining its premises - AAR....