SLP granted against HC's decision that Indian-subsidiary of E-Fund couldn't be treated as PE in Indi

IT/ILT : SLP granted against High Court's ruling that where an assessee does not have any branch office or factory or workshop in India and merely because it has a subsidiary in India that by itself does not create a fixed place of business/location PE within meaning of article 5, paragraph 2, sub-clauses (b) to(k) of India-US DTAA