Supreme Court Upholds Tax Liability on Liaison Office Activities in India Under Income Tax Act, 1961 and DTAA. Income from printing and dispatching cheques in India through liaison offices constitutes business connection and permanent establishment, making profits attributable to such activities taxable in India.
24 Apr 2020The respondent, U.A.E. Exchange Centre, a company incorporated in the United Arab Emirates, provided remittance services for transferring amounts from...




