High Court Upholds Tribunal Ruling: Liaison Offices Not a Permanent Establishment, No Income Attributable in India.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Income accrued in India - Existence of Permanent establishment (PE) there was no basis for the AO to conclude that the Special Bench of the ITAT had erred in its conclusion in favour of the Assessee that the LOs were not carrying on any activity which was either incidental and auxiliary in nature. - HC....