https://www.taxtmi.com/caselaws?id=438155 A fixed place permanent establishment under the India-Malaysia DTAA requires proof of a fixed place of business used by the enterprise in India, and the Revenue failed to discharge that burden on the facts discussed. An installation permanent establishment under Article 5(3)(a) turns on the duration of the installation activity, but the factual record on commencement, site access, survey work, monsoon interruption, commissioning, and demobilisation was incomplete and required verification. Offshore supplies and other consequential tax issues depended on that threshold PE determination, so they were also sent back for fresh adjudication. en-us Mon, 22 May 2023 00:00:00 +0530 Tue, 23 May 2023 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438155 A fixed place permanent establishment under the India-Malaysia DTAA requires proof of a fixed place of business used by the enterprise in India, and the Revenue failed to discharge that burden on the facts discussed. An installation permanent establishment under Article 5(3)(a) turns on the duration of the installation activity, but the factual record on commencement, site access, survey work, monsoon interruption, commissioning, and demobilisation was incomplete and required verification. Offshore supplies and other consequential tax issues depended on that threshold PE determination, so they were also sent back for fresh adjudication. Case-Laws Income Tax Mon, 22 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438155