https://www.taxtmi.com/caselaws?id=197116 In the absence of a fixed place of business or other permanent establishment in India, the foreign assessee's royalty and fees for technical services could not be attributed to any Indian PE. On the facts, the Indian subsidiary was not treated as the assessee's permanent establishment, and no fresh material was shown to disturb the position taken in earlier years. As a result, Article 7 of the India-Germany DTAA could not be used to tax those receipts as business profits. The royalty and fees for technical services were separately dealt with under Article 12 to the extent admitted. en-us Thu, 20 Mar 2014 00:00:00 +0530 Thu, 28 Dec 2017 07:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197116 In the absence of a fixed place of business or other permanent establishment in India, the foreign assessee's royalty and fees for technical services could not be attributed to any Indian PE. On the facts, the Indian subsidiary was not treated as the assessee's permanent establishment, and no fresh material was shown to disturb the position taken in earlier years. As a result, Article 7 of the India-Germany DTAA could not be used to tax those receipts as business profits. The royalty and fees for technical services were separately dealt with under Article 12 to the extent admitted. Case-Laws Income Tax Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197116