The Mumbai Bench of the Income-tax Appellate Tribunal held that the UAE-based taxpayer did not have a service permanent establishment (PE) in India under terms of the India-UAE income tax treaty because the period (days) of working by the taxpayer’s employees was less than nine months.
The tribunal also found that:
The case is: Booz & Company (ME) FZ-LLC
Read a January 2018 report [PDF 683 KB] prepared by the KPMG member firm in India
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