Click to access Khaitan%20&%20Co%20Ergo-Newsflash-30Dec16.pdf See also:tax.cyrilamarchandblogs.com/2024/10/delhi-high-court-rules-on-taxability-of-a-pes-profits-despite-global-loss/#page=1ERGO – SC – Hyatt International – 26 July 2025.pdfSubstance over Form: Supreme Court Clarification on Creation of Permanent Establishment in Cross-Border Services | India Tax LawAlert-Tax-Snippets-The-Hyatt-Ruling-by-Supreme-Court-A-new-benchmark-for-assessing-PE-in-India-2025.pdf 0