Tax alert: Physical presence in India is prerequisite for service PE, no virtual service PE has been saved
Article
Tax alert: Physical presence in India is prerequisite for service PE, no virtual service PE
27 March 2024
The Delhi Bench of the Income-tax Appellate Tribunal has rendered its decision that the taxpayer neither constituted service permanent establishment (PE) nor virtual service PE in India, in terms of Article 5(6) of the India-Singapore tax treaty.
