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Secondment of employee by group Co. to Indian affiliate for managerial services constitutes its service PE in India

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  • Secondment of employee by group Co. to Indian affiliate for managerial services constitutes its service PE in India
Posted onon September 23, 2014

Tenet Tax Daily September 23 2014

By tenettax-team
Corporate Tax, International Tax

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Sum received for supply of equipment with user guide on how to install and use it, couldn’t be taxable as royalty
Only deductible expenditure could be subjected to sec. 40(a)(ia) disallowance for TDS default, says ITAT

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