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October 2008
Recent decision of the Delhi Tribunal on the constitution of Fixed Place PE
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Contents

In a recent decision, the Delhi Bench of the Income tax Appellate Tribunal (Tribunal) has held that undertaking business activities from a fixed place in India would constitute a Permanent Establishment (PE)....
Joint venture between two or more persons for a common purpose liable to be taxed as AOP
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Recent Tribunal Rulings in Two Cases - CCE vs GTC Industries Limited
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Employees Provident Fund (Third Amendment) Scheme, 2008 and Employees Pension (Third Amendment) Scheme, 2008
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