https://www.taxtmi.com/caselaws?id=419994 A dependent agent permanent establishment under Article 5(4)(i) of the India-Mauritius DTAA arises only where the Indian agent habitually exercises authority to conclude contracts on behalf of the foreign enterprise; absent such evidence, no PE was found for distribution revenue. Where the Indian agent was already remunerated at arm's length for advertisement functions, no further profit attribution to any alleged PE was warranted, and the adjustment failed. Payments for transponder fees and uplinking charges were held not to be royalty under the treaty definition, which could not be expanded by retrospective domestic law, so no tax withholding default or section 40(a)(i) disallowance survived. en-us Tue, 22 Mar 2022 00:00:00 +0530 Thu, 24 Mar 2022 09:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419994 A dependent agent permanent establishment under Article 5(4)(i) of the India-Mauritius DTAA arises only where the Indian agent habitually exercises authority to conclude contracts on behalf of the foreign enterprise; absent such evidence, no PE was found for distribution revenue. Where the Indian agent was already remunerated at arm's length for advertisement functions, no further profit attribution to any alleged PE was warranted, and the adjustment failed. Payments for transponder fees and uplinking charges were held not to be royalty under the treaty definition, which could not be expanded by retrospective domestic law, so no tax withholding default or section 40(a)(i) disallowance survived. Case-Laws Income Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419994