https://www.taxtmi.com/caselaws?id=349856 Fixed place permanent establishment under Article 5(1) required a place of business in India at the foreign enterprise's disposal through which its own business was carried on; outsourcing to an Indian subsidiary, shared services, or support functions was insufficient, so no fixed place PE existed. Service permanent establishment under Article 5(2)(l) arose only where services were furnished in India through employees or other personnel, and auxiliary support or stewardship activity did not meet that test, so no service PE existed. Agency permanent establishment under Article 5(4) required authority to conclude contracts or equivalent treaty conditions, which were not shown, so no agency PE existed. The MAP resolution was case-specific and did not bind later years. en-us Tue, 24 Oct 2017 00:00:00 +0530 Mon, 02 Mar 2026 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349856 Fixed place permanent establishment under Article 5(1) required a place of business in India at the foreign enterprise's disposal through which its own business was carried on; outsourcing to an Indian subsidiary, shared services, or support functions was insufficient, so no fixed place PE existed. Service permanent establishment under Article 5(2)(l) arose only where services were furnished in India through employees or other personnel, and auxiliary support or stewardship activity did not meet that test, so no service PE existed. Agency permanent establishment under Article 5(4) required authority to conclude contracts or equivalent treaty conditions, which were not shown, so no agency PE existed. The MAP resolution was case-specific and did not bind later years. Case-Laws Income Tax Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349856