https://www.taxtmi.com/caselaws?id=121296 Taxability of distribution fees as business profits under the India-UK DTAA depends on whether the assessee had a permanent establishment in India. The record did not conclusively establish the relevant treaty basis for permanent establishment: the assessment proceeded on an agency permanent establishment theory, while the appellate findings were internally inconsistent. Prima facie material also suggested that employees of the assessee may have worked in India in managerial capacities, potentially engaging the service permanent establishment limb under Article 5(2)(k). Because the facts required further verification and any applicable Article 5 limb could be examined, the permanent establishment issue was remitted for fresh consideration under Article 5(2)(k) and Article 5(5). en-us Wed, 29 Jul 2009 00:00:00 +0530 Thu, 30 May 2013 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121296 Taxability of distribution fees as business profits under the India-UK DTAA depends on whether the assessee had a permanent establishment in India. The record did not conclusively establish the relevant treaty basis for permanent establishment: the assessment proceeded on an agency permanent establishment theory, while the appellate findings were internally inconsistent. Prima facie material also suggested that employees of the assessee may have worked in India in managerial capacities, potentially engaging the service permanent establishment limb under Article 5(2)(k). Because the facts required further verification and any applicable Article 5 limb could be examined, the permanent establishment issue was remitted for fresh consideration under Article 5(2)(k) and Article 5(5). Case-Laws Income Tax Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121296