https://www.taxtmi.com/caselaws?id=211932 Interest on income-tax refund received by a non-resident with a project office in India was examined under the India-USA DTAA to determine whether it fell within the specific interest article or was attributable to the permanent establishment. The Tribunal applied the effective-connection test and treated "attributable to" in Article 11(5) as substantively equivalent to "effectively connected." It found that the refund interest did not become connected to the permanent establishment merely because the underlying tax had been deducted from business receipts. The interest was therefore taxable only as interest under Article 11(2), not under Article 11(5) read with Article 7. en-us Wed, 08 Feb 2012 00:00:00 +0530 Wed, 30 Oct 2013 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211932 Interest on income-tax refund received by a non-resident with a project office in India was examined under the India-USA DTAA to determine whether it fell within the specific interest article or was attributable to the permanent establishment. The Tribunal applied the effective-connection test and treated "attributable to" in Article 11(5) as substantively equivalent to "effectively connected." It found that the refund interest did not become connected to the permanent establishment merely because the underlying tax had been deducted from business receipts. The interest was therefore taxable only as interest under Article 11(2), not under Article 11(5) read with Article 7. Case-Laws Income Tax Wed, 08 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211932