https://www.taxtmi.com/caselaws?id=408358 Permanent establishment exposure depends on the substantive employment and agency arrangements, not merely on references or revenue assumptions. Where the documentary record showed that the individuals were deputed to and controlled by the Indian group company, with salary borne in India and tax compliance undertaken there, they were treated as employees of the Indian company rather than of the foreign enterprise, so attribution of their remuneration to a service permanent establishment was unsustainable. On the same facts, they could not be treated as dependent agents of the foreign enterprise, and offshore sales could not be attributed to an agency permanent establishment in India. The additions were deleted. en-us Mon, 31 May 2021 00:00:00 +0530 Tue, 08 Jun 2021 09:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408358 Permanent establishment exposure depends on the substantive employment and agency arrangements, not merely on references or revenue assumptions. Where the documentary record showed that the individuals were deputed to and controlled by the Indian group company, with salary borne in India and tax compliance undertaken there, they were treated as employees of the Indian company rather than of the foreign enterprise, so attribution of their remuneration to a service permanent establishment was unsustainable. On the same facts, they could not be treated as dependent agents of the foreign enterprise, and offshore sales could not be attributed to an agency permanent establishment in India. The additions were deleted. Case-Laws Income Tax Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408358