https://www.taxtmi.com/caselaws?id=449484 The Tribunal held that a fixed place PE and a dependent agent PE in India were not established where the assessee's post-2005 business model operated through global subscriber agreements outside India, with no office, employees, equipment, or communication links at Indian premises and no dependent intermediary acting on its behalf. Mere access to an overseas reservation system from independently sourced Indian infrastructure was insufficient to constitute a PE under section 9(1)(i) and Article 5 of the India-USA DTAA. As no taxable presence in India was proved, attribution of profits to an alleged Indian PE also failed, and the additions based on PE existence were deleted. en-us Fri, 09 Feb 2024 00:00:00 +0530 Wed, 08 May 2024 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449484 The Tribunal held that a fixed place PE and a dependent agent PE in India were not established where the assessee's post-2005 business model operated through global subscriber agreements outside India, with no office, employees, equipment, or communication links at Indian premises and no dependent intermediary acting on its behalf. Mere access to an overseas reservation system from independently sourced Indian infrastructure was insufficient to constitute a PE under section 9(1)(i) and Article 5 of the India-USA DTAA. As no taxable presence in India was proved, attribution of profits to an alleged Indian PE also failed, and the additions based on PE existence were deleted. Case-Laws Income Tax Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449484