https://www.taxtmi.com/caselaws?id=442885 Article 5 of the India-Japan DTAA requires satisfaction of the treaty tests for a fixed place or supervisory permanent establishment before Indian taxation can arise. On the stated facts, the Indian premises were used only for agreed services and were not at the enterprise's disposal, so no fixed place permanent establishment existed. The employees' visits were for technical assistance and support, not supervisory activity connected with a building, construction, installation or assembly project, so no supervisory permanent establishment arose either. As the sales of raw material and capital goods were made offshore on a principal-to-principal basis with title passing outside India, no profit could be attributed to an alleged permanent establishment in India. en-us Wed, 19 Apr 2023 00:00:00 +0530 Tue, 12 Sep 2023 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442885 Article 5 of the India-Japan DTAA requires satisfaction of the treaty tests for a fixed place or supervisory permanent establishment before Indian taxation can arise. On the stated facts, the Indian premises were used only for agreed services and were not at the enterprise's disposal, so no fixed place permanent establishment existed. The employees' visits were for technical assistance and support, not supervisory activity connected with a building, construction, installation or assembly project, so no supervisory permanent establishment arose either. As the sales of raw material and capital goods were made offshore on a principal-to-principal basis with title passing outside India, no profit could be attributed to an alleged permanent establishment in India. Case-Laws Income Tax Wed, 19 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442885