SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
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Supervisory permanent establishment under the India-Japan DTAA...
Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements remained untaxed.
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Supervisory permanent establishment under the India-Japan DTAA requires supervisory activities in India exceeding six months and connected with a qualifying building site, construction, installation or assembly project. The duration test applies project-wise, without aggregating employees' presence or duplicating overlapping days; absent these conditions, no PE or related income attribution arises. Profits from offshore supplies are not taxable in India where contracts, transfer of title, receipt of consideration and supply operations occur outside India, and Indian buyers import on a principal-to-principal basis. Cost-to-cost reimbursement of secondees' salary is not fees for technical services, and an erroneous tax-return disclosure cannot create taxability.
Supervisory permanent establishment under the India-Japan DTAA requires supervisory activities in India exceeding six months and connected with a qualifying building site, construction, installation or assembly project. The duration test applies project-wise, without aggregating employees' presence or duplicating overlapping days; absent these conditions, no PE or related income attribution arises. Profits from offshore supplies are not taxable in India where contracts, transfer of title, receipt of consideration and supply operations occur outside India, and Indian buyers import on a principal-to-principal basis. Cost-to-cost reimbursement of secondees' salary is not fees for technical services, and an erroneous tax-return disclosure cannot create taxability.
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