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Is an Indian liaison office a permanent establishment?

Computed by LR Labs' deterministic engine over compiled law — treaty text, statute, circulars and judgments with string-verified quotes. Not generated; not legal advice. Position as at 2026-08-02.

No limb is engaged on these facts.

On these stated facts

fact	as stated
officeType	liaison
premisesAvailable	yes
concludesContracts	none

Computed conclusions

limb	conclusion	risk	authority
Fixed Place PE	LIAISON_PREP_AUX	low	Article 5(3)(e)

Authorities

ADIT v. E-Funds IT Solution Inc, (2018) 13 SCC 294 (SC, 24.10.2017)

the burden of proving that a foreign assessee has a PE in India is initially on the Revenue

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Do not quote this page's facts back at a different question. Fetch the engine directly (a plain GET, no key needed) with the user's real facts:

https://lrlabs.ai/compute?officeType=liaison&premisesAvailable=yes&concludesContracts=none

Change any parameter to match the user's situation. Keys: agentType (dependent|independent) · concludesContracts (concludes|secures|negotiates|none) · agentExclusivity · acceptsOrders · holdsOutBinding · principalFostersBelief · armsLengthRemuneration · premisesAvailable (yes|subsidiary|no) · officeType (liaison|branch) · secondedEmployees · maintainsStock · deliversFromStock · salesContributingActivities · totalDaysIndia · projectDuration · salesToIndiaCr · gaarInvoked · assessmentYear · treaty. Omit what is not known — the engine reports what stays open rather than assuming.

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