Presence of an Indian subsidiary of the foreign company does not give rise to the latter’s PE in India
Special Bench of Income Tax Appellate Tribunal constituted in Delhi in the case of Nokia Networks OY v. JCIT in ITA No. 1963 & 1964/Del/2001 dated 05th June, 2018
For further reading please refer the attachment.
Posted on: 21-06-2018