https://www.taxtmi.com/caselaws?id=385536 A foreign enterprise is not treated as having a permanent establishment in India under the India-Finland DTAA unless it has a place at its disposal or a dependent agent habitually concludes contracts on its behalf; preparatory or auxiliary activities by a subsidiary do not suffice. Software supplied with telecom equipment was held to be a copyrighted article, not a transfer of copyright, so the receipts were not royalty and were not taxable in India as such. Notional interest from vendor financing was also excluded because no enforceable debt, demand, payment, or acknowledgment of liability was shown. Income from Indian R&D activities was not attributable once PE itself failed, and separate service remuneration supported that conclusion. en-us Mon, 02 Sep 2019 00:00:00 +0530 Fri, 06 Sep 2019 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385536 A foreign enterprise is not treated as having a permanent establishment in India under the India-Finland DTAA unless it has a place at its disposal or a dependent agent habitually concludes contracts on its behalf; preparatory or auxiliary activities by a subsidiary do not suffice. Software supplied with telecom equipment was held to be a copyrighted article, not a transfer of copyright, so the receipts were not royalty and were not taxable in India as such. Notional interest from vendor financing was also excluded because no enforceable debt, demand, payment, or acknowledgment of liability was shown. Income from Indian R&D activities was not attributable once PE itself failed, and separate service remuneration supported that conclusion. Case-Laws Income Tax Mon, 02 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385536