Jain Shrimal & Co.

PE must be treated as a distinct and independent entity for taxation purposes- JSCO | SITG

Saturday International Tax Gyan!! (SITG No. 239) #taxmadeeasy #taxinpic

PE must be treated as a distinct and independent entity for taxation purposes. Profits attributable to a PE are taxable irrespective of the global financial performance of the enterprise. {Hyatt International Southwest Asia Ltd. vs ADIT [2024] 166 taxmann.com 466 (Delhi)[19-09-2024]}

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