https://www.taxtmi.com/caselaws?id=64473 A foreign enterprise supplying expatriate supervisory and technical personnel for offshore drilling had no permanent establishment in India because it had no fixed place of business and no authority to conclude contracts there; its receipts were therefore not taxable as industrial or commercial profits under the treaty. Expatriate salaries were also exempt in India because the treaty conditions for employment income were met, and the absence of a permanent establishment meant the deduction-based limb was not triggered. The treaty prevailed over domestic charging provisions, and the attempted assessment failed for lack of taxable business presence and taxable profits in India. en-us Mon, 13 May 1991 00:00:00 +0530 Tue, 08 Feb 2011 11:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64473 A foreign enterprise supplying expatriate supervisory and technical personnel for offshore drilling had no permanent establishment in India because it had no fixed place of business and no authority to conclude contracts there; its receipts were therefore not taxable as industrial or commercial profits under the treaty. Expatriate salaries were also exempt in India because the treaty conditions for employment income were met, and the absence of a permanent establishment meant the deduction-based limb was not triggered. The treaty prevailed over domestic charging provisions, and the attempted assessment failed for lack of taxable business presence and taxable profits in India. Case-Laws Income Tax Mon, 13 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64473