<h1>Delhi High Court: UAE Company's Indian Liaison Offices Not a Permanent Establishment Under India-UAE DTAA.</h1> A UAE-based company, offering remittance services from the UAE to India, faced scrutiny regarding whether its Indian liaison offices constituted a Permanent Establishment (PE) under the Double Taxation Avoidance Agreement (DTAA) between India and the UAE. The company's Indian offices performed auxiliary functions like downloading remittance information and dispatching cheques, without charging fees in India. The Authority for Advance Rulings (AAR) initially deemed these activities as contributing to income in India, suggesting a business connection. However, the Delhi High Court overturned this, ruling that the Indian offices' activities did not generate income in India, and thus did not constitute a PE.