https://www.taxtmi.com/caselaws?id=290721 Article 8 treaty relief for shipping profits was unavailable because the enterprise's place of effective management was found to be in a third country, not in Mauritius or India. The Tribunal's reasoning was that Article 8 applies only where effective management is situated in a Contracting State, so the assessee could not claim the India-Mauritius DTAA benefit on that basis. On the PE question, the Indian agent was treated as an independent agent acting in the ordinary course for multiple principals, so no Agency PE or Fixed Place PE arose in India under Article 5. The shipping income was therefore not taxable in India on a PE basis. en-us Mon, 09 Sep 2019 00:00:00 +0530 Wed, 13 Nov 2024 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290721 Article 8 treaty relief for shipping profits was unavailable because the enterprise's place of effective management was found to be in a third country, not in Mauritius or India. The Tribunal's reasoning was that Article 8 applies only where effective management is situated in a Contracting State, so the assessee could not claim the India-Mauritius DTAA benefit on that basis. On the PE question, the Indian agent was treated as an independent agent acting in the ordinary course for multiple principals, so no Agency PE or Fixed Place PE arose in India under Article 5. The shipping income was therefore not taxable in India on a PE basis. Case-Laws Income Tax Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290721