https://www.taxtmi.com/caselaws?id=65573 A service permanent establishment may arise under the India-USA DTAA where a turnkey arrangement and coordinated project activities in India are carried out by the non-resident and its Indian subsidiary, including expatriate personnel rendering services in India for more than 90 days. A restricted software licence that confers only operational use rights, without transferring essential copyright rights, is treated as payment for a copyrighted article rather than royalty; the receipts are therefore business profits. Interest under section 234B is not leviable on a non-resident where the income is subject to tax deduction at source and advance tax liability does not arise in the same manner. en-us Fri, 19 Dec 2008 00:00:00 +0530 Sat, 04 Nov 2023 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65573 A service permanent establishment may arise under the India-USA DTAA where a turnkey arrangement and coordinated project activities in India are carried out by the non-resident and its Indian subsidiary, including expatriate personnel rendering services in India for more than 90 days. A restricted software licence that confers only operational use rights, without transferring essential copyright rights, is treated as payment for a copyrighted article rather than royalty; the receipts are therefore business profits. Interest under section 234B is not leviable on a non-resident where the income is subject to tax deduction at source and advance tax liability does not arise in the same manner. Case-Laws Income Tax Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65573