https://www.taxtmi.com/caselaws?id=396926 Salary reimbursement for a deputed employee on a cost-to-cost basis, with the employee working under the control and supervision of the Indian entity, was treated as administrative reimbursement without income element and not as fee for technical services; service permanent establishment was not established on the facts. The Indian marketing arrangements also did not satisfy treaty tests for dependent agent permanent establishment or fixed place permanent establishment, because the Indian entities were not shown to habitually conclude contracts, maintain stock for delivery, or secure orders for the assessee. In the absence of a permanent establishment, no business income could be attributed in India. en-us Mon, 06 Jul 2020 00:00:00 +0530 Mon, 31 Aug 2020 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396926 Salary reimbursement for a deputed employee on a cost-to-cost basis, with the employee working under the control and supervision of the Indian entity, was treated as administrative reimbursement without income element and not as fee for technical services; service permanent establishment was not established on the facts. The Indian marketing arrangements also did not satisfy treaty tests for dependent agent permanent establishment or fixed place permanent establishment, because the Indian entities were not shown to habitually conclude contracts, maintain stock for delivery, or secure orders for the assessee. In the absence of a permanent establishment, no business income could be attributed in India. Case-Laws Income Tax Mon, 06 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396926