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‘Liaison Office’ of ‘Kawasaki’ didn’t constitute its PE in India as it wasn’t involved in core business activity

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  • ‘Liaison Office’ of ‘Kawasaki’ didn’t constitute its PE in India as it wasn’t involved in core business activity
Posted onon April 4, 2016

Tenet Tax Daily March 30 2016

By tenettax-team
International Tax

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Comparable selected by assessee couldn’t be rejected without carrying out its functional comparability
TPO had to consider revised Form 3CEB, filed after one year from end of AY, if it includes proper comparable

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