https://www.taxtmi.com/caselaws?id=341421 Existence of a permanent establishment under Article 5 of the India-US DTAA could not be finally determined because the factual record on the Indian branch's activities was unclear and inconsistent, with conflicting findings on stock maintenance, contracting authority, invoicing and support functions. The tribunal therefore remanded the PE issue to the Assessing Officer for fresh adjudication after proper factual inquiry and application of treaty principles. Because the software maintenance fee, fee for included services, royalty treatment and attribution questions depended on the PE finding, those connected issues were also sent back for de novo consideration. en-us Wed, 30 Nov 2016 00:00:00 +0530 Sat, 08 Apr 2017 07:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341421 Existence of a permanent establishment under Article 5 of the India-US DTAA could not be finally determined because the factual record on the Indian branch's activities was unclear and inconsistent, with conflicting findings on stock maintenance, contracting authority, invoicing and support functions. The tribunal therefore remanded the PE issue to the Assessing Officer for fresh adjudication after proper factual inquiry and application of treaty principles. Because the software maintenance fee, fee for included services, royalty treatment and attribution questions depended on the PE finding, those connected issues were also sent back for de novo consideration. Case-Laws Income Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341421