Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
Dependent-agent permanent establishment under Article 5(5)(i) of the India-Switzerland DTAA requires evidence that the Indian associated enterprise had, and habitually exercised, authority to negotiate or conclude contracts on behalf of the foreign enterprise. Group affiliation, dependency and arm's-length remuneration do not independently establish that status. Contemporaneous emails, approval matrices and supplier contracts indicated that Indian personnel communicated pre-approved terms, performed liaison, account-management and administrative functions, and escalated non-approved proposals overseas. Essential commercial approvals remained outside India. The Indian enterprise therefore did not constitute a dependent agent permanent establishment, making proposed profit attribution academic; the appeal was partly allowed.
Dependent-agent permanent establishment under Article 5(5)(i) of the India-Switzerland DTAA requires evidence that the Indian associated enterprise had, and habitually exercised, authority to negotiate or conclude contracts on behalf of the foreign enterprise. Group affiliation, dependency and arm's-length remuneration do not independently establish that status. Contemporaneous emails, approval matrices and supplier contracts indicated that Indian personnel communicated pre-approved terms, performed liaison, account-management and administrative functions, and escalated non-approved proposals overseas. Essential commercial approvals remained outside India. The Indian enterprise therefore did not constitute a dependent agent permanent establishment, making proposed profit attribution academic; the appeal was partly allowed.
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TaxTMI 
TaxTMI 
of 4878 
