https://www.taxtmi.com/caselaws?id=446257 Dependent agent permanent establishment under Article 5(4)(i) of the India-Mauritius DTAA requires an agent to have and habitually exercise authority to conclude contracts for the foreign enterprise. Authority to negotiate or procure distribution agreements, without habitual contract conclusion, does not satisfy that test; expanded contractual authority similarly requires evidence of habitual exercise. Payments for programming rights, transponder services and uplinking services fall outside treaty royalty provisions where they are not consideration for use of, or a right to use, copyright, a process or equipment. A subsequent expansion of the domestic royalty definition does not enlarge the treaty definition unless the treaty is modified. en-us Thu, 26 Oct 2023 00:00:00 +0530 Wed, 29 Nov 2023 06:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446257 Dependent agent permanent establishment under Article 5(4)(i) of the India-Mauritius DTAA requires an agent to have and habitually exercise authority to conclude contracts for the foreign enterprise. Authority to negotiate or procure distribution agreements, without habitual contract conclusion, does not satisfy that test; expanded contractual authority similarly requires evidence of habitual exercise. Payments for programming rights, transponder services and uplinking services fall outside treaty royalty provisions where they are not consideration for use of, or a right to use, copyright, a process or equipment. A subsequent expansion of the domestic royalty definition does not enlarge the treaty definition unless the treaty is modified. Case-Laws Income Tax Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446257