18 February 2008
when a associate will be treated as permanent establishment even though the service rendered by the foreign company does not have any connection with the service rendered in outside india
19 February 2008
Even though the service provider has an office in India, but also has its permanent establishment outside India, it will fall under service provided from outside India and received in India.
But if the service is purely rendered outside india and the service provider has a establishment in India, would still be service rendered outside India.
CAclubindia
