https://www.taxtmi.com/caselaws?id=213695 A non-resident had no dependent agent permanent establishment in India under the Indo-Mauritius DTAA because the Indian advertising intermediaries acted as independent contractors, lacked authority to conclude contracts, and did not habitually bind the principal. Their functions were limited to promotion, forwarding requests, collection of payments, and regulatory approvals, while pricing and acceptance remained with the non-resident. Where the Indian agents were remunerated at arm's length, including a commission accepted as fair on comparable material, no further profits were attributable to the foreign enterprise in India. The revenue's appeal therefore failed and the relief granted below remained undisturbed. en-us Mon, 28 May 2012 00:00:00 +0530 Sun, 03 Jun 2012 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213695 A non-resident had no dependent agent permanent establishment in India under the Indo-Mauritius DTAA because the Indian advertising intermediaries acted as independent contractors, lacked authority to conclude contracts, and did not habitually bind the principal. Their functions were limited to promotion, forwarding requests, collection of payments, and regulatory approvals, while pricing and acceptance remained with the non-resident. Where the Indian agents were remunerated at arm's length, including a commission accepted as fair on comparable material, no further profits were attributable to the foreign enterprise in India. The revenue's appeal therefore failed and the relief granted below remained undisturbed. Case-Laws Income Tax Mon, 28 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213695