https://www.taxtmi.com/caselaws?id=253369 Under the India-France DTAA, a dependent agent permanent establishment allegation was examined in light of Article 5(5) and Article 5(6), with the arm's length nature of agent-principal dealings treated as central to the PE enquiry; the matter, including ancillary charges such as inland haulage charges, was remitted for fresh examination. Interest under section 234B was held unsustainable where tax was deductible at source by the payer, and was directed to be deleted. The claim that a higher tax rate for a foreign company was discriminatory under the treaty was rejected because the DTAA did not prescribe a contrary rate and the domestic rate framework was allowed to operate. en-us Wed, 19 Nov 2014 00:00:00 +0530 Mon, 04 May 2015 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253369 Under the India-France DTAA, a dependent agent permanent establishment allegation was examined in light of Article 5(5) and Article 5(6), with the arm's length nature of agent-principal dealings treated as central to the PE enquiry; the matter, including ancillary charges such as inland haulage charges, was remitted for fresh examination. Interest under section 234B was held unsustainable where tax was deductible at source by the payer, and was directed to be deleted. The claim that a higher tax rate for a foreign company was discriminatory under the treaty was rejected because the DTAA did not prescribe a contrary rate and the domestic rate framework was allowed to operate. Case-Laws Income Tax Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253369