https://www.taxtmi.com/caselaws?id=342139 A foreign enterprise can create a permanent establishment in India where a venue is at its disposal for business use, even if access and control are time-bound, if the contractual matrix shows dominant control, exclusive use during the relevant period, and commercial exploitation through that place. On that basis, the Buddh International Circuit was treated as a fixed place of business under Article 5 of the DTAA and Section 9 of the Income-tax Act. For withholding tax, Section 195 applies only to sums chargeable under the Act, so tax deduction is limited to the portion of income attributable to the permanent establishment, not the full gross payment; the attributable amount remains a matter for assessment. en-us Mon, 24 Apr 2017 00:00:00 +0530 Mon, 01 Dec 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342139 A foreign enterprise can create a permanent establishment in India where a venue is at its disposal for business use, even if access and control are time-bound, if the contractual matrix shows dominant control, exclusive use during the relevant period, and commercial exploitation through that place. On that basis, the Buddh International Circuit was treated as a fixed place of business under Article 5 of the DTAA and Section 9 of the Income-tax Act. For withholding tax, Section 195 applies only to sums chargeable under the Act, so tax deduction is limited to the portion of income attributable to the permanent establishment, not the full gross payment; the attributable amount remains a matter for assessment. Case-Laws Income Tax Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342139