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Delhi High Court denies tax plea against Western Union, relies on India-US tax treaty
Delhi High Court dismissed the Income Tax Department’s claims against Western Union, affirming no permanent establishment existed in India as per the India-US tax treaty. The court clarified that software provision and liaison offices did not constitute a taxable fixed place of business.
Delhi High Court dismissed the Income Tax Department’s claims against Western Union, affirming no permanent establishment existed in India as per the India-US tax treaty. The court clarified that software provision and liaison offices did not constitute a taxable fixed place of business.
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