https://www.taxtmi.com/caselaws?id=356103 For treaty purposes, an agency permanent establishment is not created merely because a non-resident uses one Indian agent; the decisive test is whether the agent acts exclusively or almost exclusively for the foreign enterprise. On the facts, the agent earned commission from multiple principals and was treated as an independent agent, so no agency PE arose in India. The shipping profits article was also denied because the assessee's place of effective management was found to be in a third country, outside the contracting states. The advance-tax credit issue required factual verification by the Assessing Officer, who was directed to grant the correct credit. en-us Tue, 20 Feb 2018 00:00:00 +0530 Thu, 29 Mar 2018 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356103 For treaty purposes, an agency permanent establishment is not created merely because a non-resident uses one Indian agent; the decisive test is whether the agent acts exclusively or almost exclusively for the foreign enterprise. On the facts, the agent earned commission from multiple principals and was treated as an independent agent, so no agency PE arose in India. The shipping profits article was also denied because the assessee's place of effective management was found to be in a third country, outside the contracting states. The advance-tax credit issue required factual verification by the Assessing Officer, who was directed to grant the correct credit. Case-Laws Income Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356103