https://www.taxtmi.com/caselaws?id=304559 Indian tax commentary on permanent establishment and royalty issues notes that frequent employee presence, supervision of operations, and a fixed place at the enterprise's disposal can support a fixed place Permanent Establishment, while the conditions for a dependent agent Permanent Establishment may still fail. It further states that profit attribution to an Indian Permanent Establishment must be made on a functional, fact-based basis, and no additional profit is attributable where the relevant year shows an overall loss over payments to the Indian service provider. Telecommunication link charges are described as non-royalty because the payer does not obtain possession or control of equipment or a right to use it. Interest under section 234B is also treated as leviable. en-us Mon, 26 Oct 2015 00:00:00 +0530 Wed, 05 Oct 2022 07:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304559 Indian tax commentary on permanent establishment and royalty issues notes that frequent employee presence, supervision of operations, and a fixed place at the enterprise's disposal can support a fixed place Permanent Establishment, while the conditions for a dependent agent Permanent Establishment may still fail. It further states that profit attribution to an Indian Permanent Establishment must be made on a functional, fact-based basis, and no additional profit is attributable where the relevant year shows an overall loss over payments to the Indian service provider. Telecommunication link charges are described as non-royalty because the payer does not obtain possession or control of equipment or a right to use it. Interest under section 234B is also treated as leviable. Case-Laws Income Tax Mon, 26 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304559