https://www.taxtmi.com/caselaws?id=758878 A foreign enterprise is treated as having no permanent establishment or business connection in India where its Indian subsidiary functions as an independent service provider, without a fixed place, service, or agency PE under the treaty framework. Once no PE exists, attribution of business profits to an Indian PE becomes academic and need not be separately examined. The royalty question under section 44DA is linked to the existence of an Indian PE; on the facts, the matter was remitted for verification of the proposed APA and recomputation of the royalty amount. Interest under section 234A also required factual verification of any extended filing due date before levy could be confirmed. en-us Fri, 06 Sep 2024 00:00:00 +0530 Thu, 19 Sep 2024 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758878 A foreign enterprise is treated as having no permanent establishment or business connection in India where its Indian subsidiary functions as an independent service provider, without a fixed place, service, or agency PE under the treaty framework. Once no PE exists, attribution of business profits to an Indian PE becomes academic and need not be separately examined. The royalty question under section 44DA is linked to the existence of an Indian PE; on the facts, the matter was remitted for verification of the proposed APA and recomputation of the royalty amount. Interest under section 234A also required factual verification of any extended filing due date before levy could be confirmed. Case-Laws Income Tax Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758878