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SC lays down currency remittance functions of Indian Liaison Offices as ‘Preparatory and Auxiliary’activities

July 27, 2020[2020] 117 taxmann.com 952 (Article)
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Liaison office (“LO”) arrangements in India by Multinational Companies are often contested by the Revenue authorities for constituting a taxable presence within the Indian territory. The Revenue authorities are of the view that the activities undertaken by the LO are a critical part of the main business activities of the head office so that the LO constitutes a Permanent Establishment (“PE”) of the foreign enterprise
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