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Swissotel Kolkata is a Permanent Establishment under Article 7 of DTAA, meeting all tests for PE in India.
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....Permanent Establishment (PE in India) - scope of the agreement - the Indian hotel, Swissotel Kolkata, satisfies all the three tests and does constitute a fixed place PE of the Applicant with respect to these incomes - The existence of a PE of the Applicant in India gets established within the meaning of Article 7 of the DTAA. - AAR....
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