Good housekeeping operations involve every phase of industrial operations and therefore should apply throughout the entire plant. Maintaining a clean cement plant is more than mere cleanliness. It requires orderly arrangements and cleaning schedules, the avoidance of congestion, and attention to such details as maintaining an orderly layout of the whole workplace.
When you confront any builder, developer or even any real estate sales person about things to look for in a residential property. You will just hear that it will be all about the location. However, it is not always the case. Real estates are not just dimensions. We have to look at various other factors other than just location.
The Tribunal held by the Indian tax authorities noted during an inspection of a Multinational Company (MNC) which set up a liaison office in India. That is the assignees’ activities created a permanent establishment (PE) in India based on the following facts:
The assignee is a non-resident company with its headquarter in Japan, and it only has two projects in India.