https://www.taxtmi.com/caselaws?id=330100 Business profits from Indian sales were not taxable under the India-USA tax treaty because the foreign enterprise lacked a permanent establishment in India. The Indian entity performed only limited support functions, had no authority to negotiate or conclude contracts, and sales were completed outside India; accordingly, neither a fixed place PE nor a dependent or agency PE was established, and profit attribution in India was not justified merely on marketing support. Interest for default in advance tax under section 234B was also not leviable against the non-resident, as its tax liability was to be met through tax deduction at source by the payer and no advance tax obligation arose on the facts. en-us Wed, 13 Jul 2016 00:00:00 +0530 Sat, 19 Nov 2016 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330100 Business profits from Indian sales were not taxable under the India-USA tax treaty because the foreign enterprise lacked a permanent establishment in India. The Indian entity performed only limited support functions, had no authority to negotiate or conclude contracts, and sales were completed outside India; accordingly, neither a fixed place PE nor a dependent or agency PE was established, and profit attribution in India was not justified merely on marketing support. Interest for default in advance tax under section 234B was also not leviable against the non-resident, as its tax liability was to be met through tax deduction at source by the payer and no advance tax obligation arose on the facts. Case-Laws Income Tax Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330100