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Dec 31, 20245 min read
India-US DTAA: Delhi High Court on ‘Preparatory’ and ‘Auxiliary’ Activities Under Article 5
Delhi HC clarifies the scope of ‘preparatory’ and ‘auxiliary’ activities under the India-US DTAA, focusing on Permanent Establishments.
Sep 14, 20243 min read
ITAT Delhi Affirms DTAA Tax Residency Benefits for the US LLCs
ITAT Delhi grants DTAA benefits to the US LLC, affirming that tax residency can exist independently of actual tax payments.