Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 43(5)] [Section 43] [Entire Act] Union of India - Subsection Section 43(5)(iii) in The Finance Act, 2017 (iii)"permanent establishment" includes a fixed place of business through which the business of the enterprise is wholly or partly carried on.'.