https://www.taxtmi.com/caselaws?id=763487 Delhi HC held that a USA-registered non-resident company's Liaison Office in India did not constitute a Permanent Establishment under the India-USA DTAA. The LO's activities were preparatory and auxiliary in nature, involving market research, promotional activities, and training, which fell within Article 5(3)(e) exemptions. The court found no Fixed Place PE as the LO lacked virtual projection, control, and disposal requirements. No Dependent Agent PE existed since the LO neither habitually exercised authority to conclude contracts nor secured orders. Software deployment merely facilitated communication with USA servers and did not create PE. The decision favored the assessee. en-us Wed, 18 Dec 2024 00:00:00 +0530 Fri, 20 Dec 2024 08:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763487 Delhi HC held that a USA-registered non-resident company's Liaison Office in India did not constitute a Permanent Establishment under the India-USA DTAA. The LO's activities were preparatory and auxiliary in nature, involving market research, promotional activities, and training, which fell within Article 5(3)(e) exemptions. The court found no Fixed Place PE as the LO lacked virtual projection, control, and disposal requirements. No Dependent Agent PE existed since the LO neither habitually exercised authority to conclude contracts nor secured orders. Software deployment merely facilitated communication with USA servers and did not create PE. The decision favored the assessee. Case-Laws Income Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763487