https://www.taxtmi.com/caselaws?id=753364 No fixed place permanent establishment arose under Article 5 of the India-USA DTAA because the Noida and Varanasi premises were not shown to be at the foreign enterprise's disposal or control, and the Indian subsidiary's activities were limited to support, coordination, tender handling and communication rather than core manufacturing operations. Neither a service permanent establishment nor a dependent agent permanent establishment was established, as the record did not show services rendered for a related enterprise, authority to conclude contracts, habitual exercise of such authority, or a relationship of near-exclusive devotion. Since the reassessment foundation depended on the existence of a permanent establishment, the Section 148 notices and PAN jurisdiction transfer order were quashed. en-us Tue, 28 May 2024 00:00:00 +0530 Thu, 30 May 2024 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753364 No fixed place permanent establishment arose under Article 5 of the India-USA DTAA because the Noida and Varanasi premises were not shown to be at the foreign enterprise's disposal or control, and the Indian subsidiary's activities were limited to support, coordination, tender handling and communication rather than core manufacturing operations. Neither a service permanent establishment nor a dependent agent permanent establishment was established, as the record did not show services rendered for a related enterprise, authority to conclude contracts, habitual exercise of such authority, or a relationship of near-exclusive devotion. Since the reassessment foundation depended on the existence of a permanent establishment, the Section 148 notices and PAN jurisdiction transfer order were quashed. Case-Laws Income Tax Tue, 28 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753364