Post by CA Gaurav Garg
Chairman, NIRC of ICAI [2023-24] I Transfer Pricing I Joint Venture Advisory I NR Taxation I Income Tax I Chartered Accountant I Student of Vedic Astrology
Hon'ble Delhi High Court delivered an important ruling in the matter of Clifford Chance Pte Ltd [ITA 353 & 354 of 2025] wherein it held that physical presence of employees in India is essential to constitute a “service PE” under Article 5(6) of the India–Singapore DTAA (DTAA). Read 7 key takeaways from this ruling #highcourt #servicePE #incometax #DTAA #Singapore #India #gauravgarg
