https://www.taxtmi.com/caselaws?id=434592 A fixed place permanent establishment under Article 5 of the India-Japan DTAA requires a place of business at the disposal of the foreign enterprise, with permanence and business activity carried on through it; limited access to an Indian entity's premises for technical support, without control or disposal, did not satisfy that test, and supervisory functions were also not established. No attribution of sale receipts to a permanent establishment was therefore sustained. The treaty tax rate of 10% on royalty and fee for technical services was treated as inclusive of surcharge and cess because the DTAA definition of tax included surcharge, so no amount could be added over the treaty rate. en-us Mon, 26 Dec 2022 00:00:00 +0530 Thu, 28 May 2026 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434592 A fixed place permanent establishment under Article 5 of the India-Japan DTAA requires a place of business at the disposal of the foreign enterprise, with permanence and business activity carried on through it; limited access to an Indian entity's premises for technical support, without control or disposal, did not satisfy that test, and supervisory functions were also not established. No attribution of sale receipts to a permanent establishment was therefore sustained. The treaty tax rate of 10% on royalty and fee for technical services was treated as inclusive of surcharge and cess because the DTAA definition of tax included surcharge, so no amount could be added over the treaty rate. Case-Laws Income Tax Mon, 26 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434592