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Whether Project Office or Liaison Office can constitute a Permanent Establishment - Landmark Judgements of SC

July 31, 2020[2020] 117 881 (Article)
Multi-national Companies (MNCs) can set up their offices in India subject to the relevant regulations in the form of liaison office (‘LO’) or project office (‘PO’). Such offices are set up by MNCs to understand the Indian market and to carry out certain predefined limited activities or execution of certain projects.
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