https://www.taxtmi.com/caselaws?id=183653 A liaison office that only facilitated communication between the foreign head office and Indian parties, supplied literature, and provided limited support was treated as preparatory or auxiliary under the Indo-Israel DTAA. Because it did not participate in actual sales, did not act as the income-generating business channel, and the goods were sold directly from Israel to independent distributors, the office was not regarded as creating a taxable presence in India. On those facts, the office was held not to constitute a permanent establishment, and the Revenue's challenge failed. en-us Thu, 21 Jan 2016 00:00:00 +0530 Fri, 17 Jun 2016 08:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183653 A liaison office that only facilitated communication between the foreign head office and Indian parties, supplied literature, and provided limited support was treated as preparatory or auxiliary under the Indo-Israel DTAA. Because it did not participate in actual sales, did not act as the income-generating business channel, and the goods were sold directly from Israel to independent distributors, the office was not regarded as creating a taxable presence in India. On those facts, the office was held not to constitute a permanent establishment, and the Revenue's challenge failed. Case-Laws Income Tax Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183653