https://www.taxtmi.com/caselaws?id=172484 A foreign company's management services to an Indian joint venture were treated as continuing managerial services performed through its own personnel, with responsibility retained for nomination, replacement, suitability, and functioning of employees. The arrangement created a permanent establishment in India under article 5(2)(l) of the DTAA, and the receipts were therefore taxable as business profits under article 7. The services were held to be managerial, not technical or consultancy services, so they did not qualify as fees for included services under article 12. The objection based on article 12 failed, and the invoiced amounts were chargeable to tax in India as business profits attributable to the permanent establishment. en-us Tue, 19 Aug 1997 00:00:00 +0530 Fri, 23 Oct 2015 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172484 A foreign company's management services to an Indian joint venture were treated as continuing managerial services performed through its own personnel, with responsibility retained for nomination, replacement, suitability, and functioning of employees. The arrangement created a permanent establishment in India under article 5(2)(l) of the DTAA, and the receipts were therefore taxable as business profits under article 7. The services were held to be managerial, not technical or consultancy services, so they did not qualify as fees for included services under article 12. The objection based on article 12 failed, and the invoiced amounts were chargeable to tax in India as business profits attributable to the permanent establishment. Case-Laws Income Tax Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172484