apparel. For making
purchases for its business, the petitioner established a liaison office in
Chennai with the permission of the Reserve Bank of India ... between head office and parties in India and except
such liaison work, the liaison office will not undertake any other activity
of a trading, commercial
ledger account of liaison office in India and
account of the head office in the books of the liaison office,
details of salary, incentives, bonus ... have been received by the India Liaison
Office from its Head Office for this assessment year.
The Liaison Office is present in India since
granted subject to the following conditions:
(i) Except the proposed liaison work, the liaison office in India will not undertake any other activity ... granted subject to the following conditions :
(i) Except the proposed liaison work, the liaison office in India will not undertake any other activity
open and establish a Representative Office and/or Branch Office(s) of
KHD in India (hereinafter called "the Liaison Office ... office, on behalf of
the head office.
ix. In case you desire to open a head office account in the books of your liaison
office
remittances received from NRI through your
office during period in respect of which the office
had rendered liaison services.
e) The number of staff engaged ... required for normal functioning of
liaison office on behalf of the Head Office.
viii) The liaison office will not render any consultancy or
any other
Asia Limited which was claimed to be operating only its liaison office duly approved by the RBI for the entire UOP group in India ... which was conducted independently whereas UOP Asia Ltd. was operating as liaison office for all the UOP group companies and not solely for the assessee
account of liaison office and project office by separate orders. In the case of liaison office the penalty ... employees at liaison office of appellant-company has dual obligation of liaising with Mumbai office, Indian operation with their head office in Tokyo as well
International Taxation,
Buying HK Ltd. - India Circle -1(2), New Delhi
Liaison Office, 40, Okhla
Industrial Estate, Phase-III,
New Delhi
PAN :AAECM3289J
(Appellant) (Respondent ... 1472/Del/2012;
4911/Del/2010; &
1473/Del/2012
its Liaison Office ("LO") in connection with purchase of goods
in India
assesse company has a PE in India in the form of liaison office of
M/s. Rolls Royce India Ltd., a separate entity ... Rolls
Royce India Ltd. RRIL in turn had set up a liaison office (LO) in
India to undertake the relevant services in India. The assessee
activity of trading, commercial or industrial nature through its liaison office. The liaison office so set up has both Japanese and Indian employees. The Japanese ... liaison work and not any activity of trading, commercial or industrial nature without a separate permission from the Reserve Bank of India. The liaison office
