Hoge Raad Case № 14,445; 13 January 1971 in Mehta A. A. Permanent Establishment in international taxation. Taxmann, 2012. P. 386.

Rolls Royce Pvt Ltd. v. ADIT. URL: http://itatonline.org/archives/rolls-royce-singapore-pvt-ltd-vs-adit-delhi-high-court-profits-attributable-to-dependent-agent-permanent-establishment-taxable-in-india/.