Income

High Court Explains Tax Implications Of Foreign Co’s Liaison Office In India

Ratio of the Case: According to Section 5 & 9 of the Income Tax Act, 1962,  the income towards products sourced by overseas buyers, for products manufactured in India - is not attributable to the Liaison Office set up to arrange the sourcing. This is the the case, even if fee for this service rendered is received from… Read More

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