Neerav Merchant, Partner at Majmudar & Partners, shares his thoughts with Legal League Consulting on how the lockdown has impacted our daily activities and that “change is the only constant”.
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...