https://www.taxtmi.com/caselaws?id=459614 Distribution receipts under the India-Mauritius DTAA were not royalty because Article 12(3) covers consideration for use of, or right to use, copyright and similar rights, while the agreements granted only non-exclusive distribution rights and no copyright or proprietary interest. No fixed place PE or dependent agent PE arose in India because the foreign enterprise had no business place at its disposal, and the Indian entities acted on principal-to-principal terms without authority to bind it or conclude contracts on its behalf. In the absence of a PE, and with the Indian entity remunerated at arm's length, no further profit attribution to the foreign enterprise was permissible. en-us Tue, 13 Feb 2024 00:00:00 +0530 Thu, 19 Dec 2024 18:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459614 Distribution receipts under the India-Mauritius DTAA were not royalty because Article 12(3) covers consideration for use of, or right to use, copyright and similar rights, while the agreements granted only non-exclusive distribution rights and no copyright or proprietary interest. No fixed place PE or dependent agent PE arose in India because the foreign enterprise had no business place at its disposal, and the Indian entities acted on principal-to-principal terms without authority to bind it or conclude contracts on its behalf. In the absence of a PE, and with the Indian entity remunerated at arm's length, no further profit attribution to the foreign enterprise was permissible. Case-Laws Income Tax Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459614