Hyatt and the expansion of PE: An Analytical Criticism of the Supreme Court's Fallacies and Misapplication
Recently, in Hyatt International Southwest Asia Ltd. v. Additional Director of Income Tax (‘the Hyatt’), the Hon’ble Supreme Court (‘the Court’) delivered a significant judgment concerning the interpretation of a fixed place Permanent Establishment (‘PE’) under International Taxation. This judgement is particularly significant for how non-resident entities (‘NR’) are taxed in India for having a taxable presence within the country. The Hyatt found that Hyatt International Southwest Asia Ltd. (‘th
