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

|Approved Changes|India
India

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…

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