https://www.taxtmi.com/caselaws?id=457701 A foreign enterprise is not taxable in India on business profits merely because it has an associated Indian entity; the India-Thailand DTAA requires satisfaction of the treaty tests for fixed place, service or agency permanent establishment. Applying its earlier view on materially similar facts and finding no distinguishing material, the Tribunal held that the Indian associated entity did not constitute a permanent establishment of the foreign assessee. The addition based on the existence of a permanent establishment therefore could not survive. en-us Mon, 17 Jan 2022 00:00:00 +0530 Wed, 25 Sep 2024 23:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457701 A foreign enterprise is not taxable in India on business profits merely because it has an associated Indian entity; the India-Thailand DTAA requires satisfaction of the treaty tests for fixed place, service or agency permanent establishment. Applying its earlier view on materially similar facts and finding no distinguishing material, the Tribunal held that the Indian associated entity did not constitute a permanent establishment of the foreign assessee. The addition based on the existence of a permanent establishment therefore could not survive. Case-Laws Income Tax Mon, 17 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457701