https://www.taxtmi.com/caselaws?id=447909 A fixed place permanent establishment under the India-US tax treaty requires a physically identifiable place in India at the foreign enterprise's disposal through which its own business is carried on; mere outsourcing, group control, or support services is insufficient, and none was established here. A service PE or dependent agent PE arises only where services are furnished in India or an Indian entity habitually concludes contracts on the foreign enterprise's behalf; neither condition was met. Where transactions were at arm's length, no further profits were attributable in India. Interest under section 234B was also held not leviable for the years in question because tax was deductible at source and the relevant amendment did not apply. en-us Wed, 20 Dec 2023 00:00:00 +0530 Sun, 07 Jan 2024 22:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447909 A fixed place permanent establishment under the India-US tax treaty requires a physically identifiable place in India at the foreign enterprise's disposal through which its own business is carried on; mere outsourcing, group control, or support services is insufficient, and none was established here. A service PE or dependent agent PE arises only where services are furnished in India or an Indian entity habitually concludes contracts on the foreign enterprise's behalf; neither condition was met. Where transactions were at arm's length, no further profits were attributable in India. Interest under section 234B was also held not leviable for the years in question because tax was deductible at source and the relevant amendment did not apply. Case-Laws Income Tax Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447909