Permanent establishment
Hyatt International has ‘permanent establishment’ in India under India-UAE DTAA; liable to pay tax in India: Supreme Court upholds Delhi HC’s decision
“Once it is found that there is continuity in the business operations, the intermittent presence or return of a particular employee becomes immaterial and insignificant in determining the existence of a permanent establishment.”
Formula One liable to taxation for the business conducted though it’s permanent establishment i.e. Buddh International Circuit
Supreme Court: Holding that Formula One World Championship Limited (FOWC) is liable to taxation for organising the Formula One Grand Prix of