https://www.taxtmi.com/caselaws?id=368523 A foreign enterprise was held not to have a permanent establishment in India. Mere installation and use of software by Indian agents to access the enterprise's systems did not create a fixed place PE, and the agents were found to act in the ordinary course of their business without being wholly or almost wholly devoted to the enterprise. No dependent agent PE arose because there was no material showing authority, or habitual exercise of authority, to conclude contracts on the enterprise's behalf; the agents only performed the payment leg of transactions already concluded outside India. As no PE existed, no profit attribution arose and the interest issue under section 234B became infructuous. en-us Fri, 28 Sep 2018 00:00:00 +0530 Wed, 10 Oct 2018 09:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368523 A foreign enterprise was held not to have a permanent establishment in India. Mere installation and use of software by Indian agents to access the enterprise's systems did not create a fixed place PE, and the agents were found to act in the ordinary course of their business without being wholly or almost wholly devoted to the enterprise. No dependent agent PE arose because there was no material showing authority, or habitual exercise of authority, to conclude contracts on the enterprise's behalf; the agents only performed the payment leg of transactions already concluded outside India. As no PE existed, no profit attribution arose and the interest issue under section 234B became infructuous. Case-Laws Income Tax Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368523