https://www.taxtmi.com/caselaws?id=310298 A dependent agency permanent establishment yielded no further taxable profits in India where the Indian agents were remunerated at arm's length, so advertisement sales were not additionally taxable. Distribution receipts were also held not to be royalty because the rights were commercial distribution rights, not copyright rights or use of copyright, and the domestic-law meaning of "process" could not override the treaty; incidental trademark use did not change that result. As the reassessment rested on these failed taxability assumptions, the reopening for assessment year 2004-05 was quashed, while incidental tax-credit matters were left for separate examination as directed. en-us Tue, 11 May 2021 00:00:00 +0530 Wed, 18 Oct 2023 05:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310298 A dependent agency permanent establishment yielded no further taxable profits in India where the Indian agents were remunerated at arm's length, so advertisement sales were not additionally taxable. Distribution receipts were also held not to be royalty because the rights were commercial distribution rights, not copyright rights or use of copyright, and the domestic-law meaning of "process" could not override the treaty; incidental trademark use did not change that result. As the reassessment rested on these failed taxability assumptions, the reopening for assessment year 2004-05 was quashed, while incidental tax-credit matters were left for separate examination as directed. Case-Laws Income Tax Tue, 11 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310298