https://www.taxtmi.com/caselaws?id=204915 Commission paid to a non-resident was analysed in light of the India-UK DTAA, with the withdrawn Circular No. 23 of 1969 found to be an improper basis for deciding the issue. The central question was whether Article 5(4)(c) and Article 5(5) applied, particularly on allegations that the Indian entity habitually secured orders wholly or almost wholly for the foreign enterprise and operated in a manner relevant to permanent establishment analysis. As those treaty provisions had not been examined in proper perspective, the appellate authority's order was set aside and the matter remanded for fresh consideration after giving the assessee an opportunity of hearing. en-us Fri, 10 Jun 2011 00:00:00 +0530 Wed, 06 Jul 2011 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204915 Commission paid to a non-resident was analysed in light of the India-UK DTAA, with the withdrawn Circular No. 23 of 1969 found to be an improper basis for deciding the issue. The central question was whether Article 5(4)(c) and Article 5(5) applied, particularly on allegations that the Indian entity habitually secured orders wholly or almost wholly for the foreign enterprise and operated in a manner relevant to permanent establishment analysis. As those treaty provisions had not been examined in proper perspective, the appellate authority's order was set aside and the matter remanded for fresh consideration after giving the assessee an opportunity of hearing. Case-Laws Income Tax Fri, 10 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204915