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100			_aSai Krishna
245		0	_aPermanent establishment (under Indian income tax act, 1961) and its tax implication for a BPO
260			_aBangaloreBangalore _bNLSIU _c2008
300			_a52 p. ; 25 cm.
505			_aTable of Contents ABBREVIATIONS; TABLE OF CASES; INTRODUCTION; OBJECT SCOPE AND ISSUES; TRADITIONAL TAXING PRINCIPLES; PE -PERMANENT ESTABLISHMENT; INCOME TAX ACT, 1961 AND PE; BUSINESS CONNECTION; BPO AND PE; ANALYSIS OF MSAS AND OTHER CASES; IMPLICATIONS OF THE DECISION; CONCLUSION; BIBLIOGRAPHY.
650			_aDouble Taxation Avoidance Agreement Information Technology Enabled Services Traditional Taxing Principles
700			_aJustice S Rajendra Babu - GuideJustice S Rajendra Babu - Guide
856			_uhttps://dans.nls.ac.in/handle/123456789/1425
999			_c216851 _d216851