https://www.taxtmi.com/caselaws?id=175382 Income arising to a non-resident from a transportation agreement is taxable in India to the extent attributable to operations carried out in India under section 9(1)(i) read with Explanation 1(a). The agreement showed that the Indian applicant was not a mere independent contractor, because the foreign company retained operational control through the manual, audit rights, compensation terms, insurance arrangements, and risk allocation, while the applicant performed activities integral to the foreign company's business. On that basis, the applicant was treated as acting for and on behalf of the foreign company, so business operations existed in India. Under the India-USA DTAA, Article 5 and Article 7 supported taxation in India to the extent attributable to a permanent establishment. en-us Mon, 04 Oct 2004 00:00:00 +0530 Sat, 21 Nov 2015 22:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175382 Income arising to a non-resident from a transportation agreement is taxable in India to the extent attributable to operations carried out in India under section 9(1)(i) read with Explanation 1(a). The agreement showed that the Indian applicant was not a mere independent contractor, because the foreign company retained operational control through the manual, audit rights, compensation terms, insurance arrangements, and risk allocation, while the applicant performed activities integral to the foreign company's business. On that basis, the applicant was treated as acting for and on behalf of the foreign company, so business operations existed in India. Under the India-USA DTAA, Article 5 and Article 7 supported taxation in India to the extent attributable to a permanent establishment. Case-Laws Income Tax Mon, 04 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175382