https://www.taxtmi.com/caselaws?id=254763 The branch office in India was a fixed place, but the decisive issue was whether the foreign enterprise carried on business wholly or partly through it under the Indo-USA DTAA. The revenue failed to prove that the relevant employees were the assessee's employees or that services were actually furnished through the branch, so the burden of establishing a permanent establishment was not discharged. On that basis, the branch was not treated as a permanent establishment in India, the receipts were not brought to tax in India for the year, and attribution of profits, transfer pricing, and interest under section 234B did not survive. en-us Tue, 23 Dec 2014 00:00:00 +0530 Tue, 30 Dec 2014 21:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254763 The branch office in India was a fixed place, but the decisive issue was whether the foreign enterprise carried on business wholly or partly through it under the Indo-USA DTAA. The revenue failed to prove that the relevant employees were the assessee's employees or that services were actually furnished through the branch, so the burden of establishing a permanent establishment was not discharged. On that basis, the branch was not treated as a permanent establishment in India, the receipts were not brought to tax in India for the year, and attribution of profits, transfer pricing, and interest under section 234B did not survive. Case-Laws Income Tax Tue, 23 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254763