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of The ITAT ruled that the Indian entity (RIC) was not a dependent agent permanent establishment (DAPE) under Article 5 of the USA-India DTAA, following its previous decision for AY 2011-12 where identical contractual arrangements existed. Consequently, no business income could be attributed to the foreign taxpayer for taxation in India. Regarding design and drawing services, the Tribunal determined these were integral components of plant and machinery imports, with payments received outside India. The services constituted business income under Article 7 of the DTAA, not separately taxable under Article 12. Without a PE in India, these receipts could not be taxed as business income nor classified as fees for technical services under section 9(1)(vii). Appeal decided in taxpayer's favor.
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