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Revenue Must Prove Liaison Office in India is Permanent Establishment Under DTAA Articles 5(1) and 5(2.

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....Permanent establishment of the assessee in India - Revenue to show that notwithstanding the RBI permission continuing during the AYs in question, the Assessee’s LO should be construed to be a PE in terms of Articles 5 (1) and 5 (2) of the DTAA. - HC....

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