Finnish Consultancy Fee Exempt from Indian Taxation Due to Lack of Permanent Establishment Under Article 5 of Tax Treaty.

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....Consultancy fee paid to Ms Olaf Grandlund OY Finland - Where the Finnish enterprise does not have a PE in India under the provisions of Article 5 of the India-Finland treaty, no portion of the income from services provided to a customer in India are liable to taxation in India. - AT....