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Corporate Tax

21 June 2019
Pranay Bhatia Mumbai Tax Tribunal rules on service permanent establishment threshold: leave periods and multiple counting

India - BDO LLP

The Mumbai Tax Tribunal recently ruled in a case concerning the threshold for determining whether a taxpayer has a service permanent establishment in India, finding that the multiple counting of employees on a particular day is prohibited under the India-UK tax treaty. Further, the tribunal held that since the employee in question had been on leave and no other employee of the taxpayer had rendered services in India, the employee's leave period had to be excluded from the threshold calculation.

Author: Pranay Bhatia
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