https://www.taxtmi.com/caselaws?id=369857 A foreign enterprise was treated as having a permanent establishment in India under Article 5 of the India-Mauritius DTAA because the contractual and operational facts showed activity in India for more than nine months, with the vessel and personnel physically present and the business carried on through a fixed place at the enterprise's disposal. Ownership or lease of the place was held unnecessary for PE purposes, and the absence of title did not negate taxability where the place was available for business operations. On that basis, the receipts were treated as taxable in India under the treaty framework. en-us Mon, 22 Oct 2018 00:00:00 +0530 Fri, 02 Nov 2018 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369857 A foreign enterprise was treated as having a permanent establishment in India under Article 5 of the India-Mauritius DTAA because the contractual and operational facts showed activity in India for more than nine months, with the vessel and personnel physically present and the business carried on through a fixed place at the enterprise's disposal. Ownership or lease of the place was held unnecessary for PE purposes, and the absence of title did not negate taxability where the place was available for business operations. On that basis, the receipts were treated as taxable in India under the treaty framework. Case-Laws Income Tax Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369857