https://www.taxtmi.com/caselaws?id=442294 Under the India-USA DTAA, a fixed place permanent establishment was not established because the Revenue did not prove that the foreign enterprise's visiting employees carried on core software licence business from the Indian associated entity's premises, or that those premises were at its disposal for business use. The visits were found to be for shareholder, stewardship, training and marketing purposes, while service receipts were separately taxed. As the Revenue failed to discharge the burden of showing that the software licence income was earned through a PE in India, no part of that income was attributable to a permanent establishment. en-us Thu, 24 Aug 2023 00:00:00 +0530 Wed, 04 Dec 2024 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442294 Under the India-USA DTAA, a fixed place permanent establishment was not established because the Revenue did not prove that the foreign enterprise's visiting employees carried on core software licence business from the Indian associated entity's premises, or that those premises were at its disposal for business use. The visits were found to be for shareholder, stewardship, training and marketing purposes, while service receipts were separately taxed. As the Revenue failed to discharge the burden of showing that the software licence income was earned through a PE in India, no part of that income was attributable to a permanent establishment. Case-Laws Income Tax Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442294