Inter-connected, interlaced, and sequential technical services under a unified agreement constitutes a Permanent Establishment in India

Published on September 06, 2021



Recently, one of the tax tribunals in India dismissed the appeal filed by Telenor ASA (taxpayer) for AY 2010-11 and held that providing Inter-connected, interlaced, and sequential technical services under a unified agreement constitutes a Permanent Establishment (PE) in India.

AKM Global prepared the facts of the case and also included their views in the file below.

credits:

AKM Global

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