https://www.taxtmi.com/caselaws?id=338287 A liaison office used to identify a joint venture partner, negotiate with parties, and engage consultants for setting up the venture was held not to create a permanent establishment or business connection in India under the Indo-Japan DTAA. The activities of expatriate employees were found to be purely preparatory and auxiliary; they did not enter into contracts on behalf of the non-resident, but only witnessed agreements. Such functions did not amount to carrying on the main business in India, and mere incurrence of expenditure was insufficient to establish the required real and intimate connection for taxation in India. en-us Wed, 17 Aug 2016 00:00:00 +0530 Tue, 31 Jan 2017 06:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338287 A liaison office used to identify a joint venture partner, negotiate with parties, and engage consultants for setting up the venture was held not to create a permanent establishment or business connection in India under the Indo-Japan DTAA. The activities of expatriate employees were found to be purely preparatory and auxiliary; they did not enter into contracts on behalf of the non-resident, but only witnessed agreements. Such functions did not amount to carrying on the main business in India, and mere incurrence of expenditure was insufficient to establish the required real and intimate connection for taxation in India. Case-Laws Income Tax Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338287