https://www.taxtmi.com/caselaws?id=335478 A physically defined and commercially controlled event venue can constitute a fixed place permanent establishment where the foreign enterprise has exclusive access, preparatory and post-event use, and effective control over key commercial exploitation rights. A dependent agent permanent establishment was not established because the connected entities were not shown to habitually conclude contracts or otherwise meet the treaty test. Payments for the right to host, stage and promote the event were not royalty where any trademark or intellectual property use was merely incidental; the receipts were treated as business income. Once the income was chargeable to tax in India, tax was required to be withheld under Section 195. en-us Wed, 30 Nov 2016 00:00:00 +0530 Fri, 03 Feb 2017 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335478 A physically defined and commercially controlled event venue can constitute a fixed place permanent establishment where the foreign enterprise has exclusive access, preparatory and post-event use, and effective control over key commercial exploitation rights. A dependent agent permanent establishment was not established because the connected entities were not shown to habitually conclude contracts or otherwise meet the treaty test. Payments for the right to host, stage and promote the event were not royalty where any trademark or intellectual property use was merely incidental; the receipts were treated as business income. Once the income was chargeable to tax in India, tax was required to be withheld under Section 195. Case-Laws Income Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335478