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Vacation Days Excluded from 90-Day Requirement for PE; Legal Consultancy Fees Not Taxable in India.

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Full Text of the Document

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....Permanent Establishment(PE) - if in vacation period, employee has not rendered any services in India, that period should not be included for counting 90 days stay - multiple counting of employees in a single day not permissible - No PE - fee for legal consultancy services is not taxable in India....

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