From NHAI negligence to 'PE' clarified again, here're the key court orders

The Supreme Court dismissed the appeal of the tax authorities observing the two-men unit in Mumbai was only auxiliary office doing no core business

‘Permanent establishment’ clarified again

A “permanent establishment (PE)” in a double taxation avoidance treaty is one through which the business of an enterprise is wholly or partly carried on. Also, profits of the foreign enterprise are taxable only where it carries on its core business through a PE. The maintenance of a fixed place of business, which is of a preparatory or auxiliary character, will not be considered to be a PE. It is only so much of the profits of the enterprise that may be taxed in the other state as is attributable to that PE. The Supreme Court