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Dealings between assessee and NR on principal-to-principal basis rule out existence of ‘service PE’
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International Tax
Dealings between assessee and NR on principal-to-principal basis rule out existence of ‘service PE’
Posted on
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December 6, 2013
Tenet Tax Daily December 6 2013
By
tenettax-team
International Tax
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No reassessment on mere allegation of bogus entries as AO failed to identify culprits for such entries
Payment of self-assessment tax instantly on detection of default saves assessee from clutches of penalty