https://www.taxtmi.com/caselaws?id=307473 Service permanent establishment was found to exist in India because the secondee and service arrangement continued in substance, but royalty from intellectual property rights was not effectively connected with that establishment since the post-grant services did not create or make available the rights. Receipts from central cost recharges and structural tests were treated as fees for technical services under the treaty as ancillary and subsidiary to the licensed rights and involving make-available of services. Salary reimbursement relating to seconded employees was remanded for fresh verification and Indian attribution, with double taxation to be avoided. Interest under section 234B was held not leviable where the income had already been offered in return. en-us Wed, 18 Jul 2018 00:00:00 +0530 Sun, 16 Apr 2023 17:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307473 Service permanent establishment was found to exist in India because the secondee and service arrangement continued in substance, but royalty from intellectual property rights was not effectively connected with that establishment since the post-grant services did not create or make available the rights. Receipts from central cost recharges and structural tests were treated as fees for technical services under the treaty as ancillary and subsidiary to the licensed rights and involving make-available of services. Salary reimbursement relating to seconded employees was remanded for fresh verification and Indian attribution, with double taxation to be avoided. Interest under section 234B was held not leviable where the income had already been offered in return. Case-Laws Income Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307473