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Permanent Establishment in India: “checking the rule”

The India s Delhi High Court (HC) has recently ruled that outsourcing of services by UScompany to Indian affiliate does not constitute PE. It is aim of this reporttoprovideaguidance to determine whether an Indian affiliate constitutes a PE by checking the rule . Permanent Establishment inIndia: checking the rule Permanent Establishmentin IndiaTheIndia s Delhi High Court1(HC)has recently ruled that outsourcing of services byUS companyto Indian affiliate does not constitute PE. The case presented twocompanies incorporated and residents of USA (E Funds Corporationand E Funds ITSolutions Inc.)

The India’s Delhi High Court (HC) has recently ruled that outsourcing of services by US company to Indian affiliate does not constitute PE.

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