https://www.taxtmi.com/caselaws?id=181144 A non-exclusive Indian advertising representative carrying on its own business for multiple foreign publishers was treated as an agent of independent status and not a permanent establishment of the non-resident publisher in India. On that factual basis, the exception in article 5 applied, the contract did not create a fixed PE through authority to conclude contracts, and the publisher's business profits remained taxable only in the State of residence under article 7. As no permanent establishment existed in India, the advertising revenues were not taxable in India in the applicant's hands and no tax was required to be deducted at source from the remittances. en-us Tue, 27 Jan 1998 00:00:00 +0530 Fri, 08 Apr 2016 12:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181144 A non-exclusive Indian advertising representative carrying on its own business for multiple foreign publishers was treated as an agent of independent status and not a permanent establishment of the non-resident publisher in India. On that factual basis, the exception in article 5 applied, the contract did not create a fixed PE through authority to conclude contracts, and the publisher's business profits remained taxable only in the State of residence under article 7. As no permanent establishment existed in India, the advertising revenues were not taxable in India in the applicant's hands and no tax was required to be deducted at source from the remittances. Case-Laws Income Tax Tue, 27 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181144