https://www.taxtmi.com/caselaws?id=459542 The existence of a Permanent Establishment under the India-Switzerland DTAA must be determined year by year on the facts of the relevant assessment year, and the Revenue bears the burden of proving it. As the assessee's unrebutted evidence showed that the earlier factual basis for a fixed place PE or dependent agent PE did not survive in the year under consideration, no PE was found to exist in India. Without a PE, no profit could be attributed under Article 7. en-us Wed, 29 Nov 2023 00:00:00 +0530 Wed, 18 Dec 2024 08:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459542 The existence of a Permanent Establishment under the India-Switzerland DTAA must be determined year by year on the facts of the relevant assessment year, and the Revenue bears the burden of proving it. As the assessee's unrebutted evidence showed that the earlier factual basis for a fixed place PE or dependent agent PE did not survive in the year under consideration, no PE was found to exist in India. Without a PE, no profit could be attributed under Article 7. Case-Laws Income Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459542