India Income Tax Appellate Tribunal Holds PE May Continue to Exist After the Conclusion of Main Business Activities

The Delhi Income Tax Appellate Tribunal (ITAT) issued an order on 30 May 2023 concerning the continued existence of a permanent establishment (PE) after the main business activities of the PE are concluded, so as to entitle the assessee to claim certain expenses and other benefits. The assessee, a UK partnership firm, had contracted with an Indian broadcasting company, Prasar Bharti, for the p…
Continue Reading