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‘Liaison Office’ of ‘Kawasaki’ didn’t constitute its PE in India as it wasn’t involved in core business activity
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International Tax
‘Liaison Office’ of ‘Kawasaki’ didn’t constitute its PE in India as it wasn’t involved in core business activity
Posted on
on
April 4, 2016
Tenet Tax Daily March 30 2016
By
tenettax-team
International Tax
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Comparable selected by assessee couldn’t be rejected without carrying out its functional comparability
TPO had to consider revised Form 3CEB, filed after one year from end of AY, if it includes proper comparable