https://www.taxtmi.com/caselaws?id=763234 A foreign enterprise cannot be treated as having a dependent agency permanent establishment in India under Article 5 of the India-USA DTAA unless the Indian entity habitually concludes contracts, secures orders, maintains stock for delivery, or is otherwise wholly or almost wholly devoted to the enterprise on non-arm's-length terms; on the facts, those treaty conditions were not shown and the PE allegation failed. Reimbursement of salary costs for seconded employees was also not accepted as Fees for Technical Services on the existing record because the India-USA DTAA requires technical, managerial or consultancy services that make available technical knowledge, skill or process, and the contractual material was insufficient; that issue was remitted for fresh examination. en-us Tue, 10 Dec 2024 00:00:00 +0530 Sat, 14 Dec 2024 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763234 A foreign enterprise cannot be treated as having a dependent agency permanent establishment in India under Article 5 of the India-USA DTAA unless the Indian entity habitually concludes contracts, secures orders, maintains stock for delivery, or is otherwise wholly or almost wholly devoted to the enterprise on non-arm's-length terms; on the facts, those treaty conditions were not shown and the PE allegation failed. Reimbursement of salary costs for seconded employees was also not accepted as Fees for Technical Services on the existing record because the India-USA DTAA requires technical, managerial or consultancy services that make available technical knowledge, skill or process, and the contractual material was insufficient; that issue was remitted for fresh examination. Case-Laws Income Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763234