Yesterday, the Indian government issued new guidelines for reopening the lockdown in 3 phases. The lockdown will continue in containment zones until June 30. In the first phase, hotels, eateries, shopping malls and religious places can open from June 8. Social distancing measures will continue. States have the authority to impose stricter guidelines. For instance, Maharashtra has adopted a more stringent approach in red zones. Private offices in Mumbai and Pune can operate with 10% of staff from June 8.
EXL Service.com deemed not to have a PE in India
Last week, in the EXL Service.Com, Inc. case, the Delhi Income-tax Appellate Tribunal (Tribunal) followed the Supreme Court’s rulings in the Formula One and E-Funds cases and, inter alia, held that a US taxpayer does not have a fixed place permanent establishment...