https://www.taxtmi.com/caselaws?id=311653 A foreign enterprise was treated as having a fixed place permanent establishment in India under the India-UAE Tax Treaty because the hotel premises were at its disposal and business was carried on through that location with sufficient permanence and functional control. On that basis, profits were attributable to the Indian permanent establishment and had to be computed under the applicable treaty and domestic rules governing attribution and profit computation. The India-sourced receipts were also treated as royalty under section 9(1)(vi) of the Income-tax Act and Article 12 of the treaty. The substantive tax issues were therefore decided against the assessee, with only limited relief on an issue not pressed. en-us Fri, 12 Mar 2021 00:00:00 +0530 Sun, 07 Jan 2024 21:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311653 A foreign enterprise was treated as having a fixed place permanent establishment in India under the India-UAE Tax Treaty because the hotel premises were at its disposal and business was carried on through that location with sufficient permanence and functional control. On that basis, profits were attributable to the Indian permanent establishment and had to be computed under the applicable treaty and domestic rules governing attribution and profit computation. The India-sourced receipts were also treated as royalty under section 9(1)(vi) of the Income-tax Act and Article 12 of the treaty. The substantive tax issues were therefore decided against the assessee, with only limited relief on an issue not pressed. Case-Laws Income Tax Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311653