https://www.taxtmi.com/caselaws?id=419622 A foreign enterprise did not have a fixed place PE in India under the India-Japan DTAA because the Indian premises were not at its disposal and its personnel used them only for limited technical assistance; the supply of goods was also completed outside India, with title passing outside India, so no Indian business operation was shown. It also did not have a supervisory PE because the personnel's activities were technical support, production assistance, maintenance, quality control, safety and IT support, not supervision of a building site or construction, installation or assembly project. With no PE in existence, attribution of profits to any alleged PE was not sustainable, and the additions were set aside. en-us Wed, 09 Mar 2022 00:00:00 +0530 Wed, 13 Mar 2024 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419622 A foreign enterprise did not have a fixed place PE in India under the India-Japan DTAA because the Indian premises were not at its disposal and its personnel used them only for limited technical assistance; the supply of goods was also completed outside India, with title passing outside India, so no Indian business operation was shown. It also did not have a supervisory PE because the personnel's activities were technical support, production assistance, maintenance, quality control, safety and IT support, not supervision of a building site or construction, installation or assembly project. With no PE in existence, attribution of profits to any alleged PE was not sustainable, and the additions were set aside. Case-Laws Income Tax Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419622