https://www.taxtmi.com/caselaws?id=763487 Article explains that a fixed place permanent establishment under Article 5 of the India-US DTAA requires a place of business at the foreign enterprise's disposal through which its core business is carried on; liaison functions, support work and other auxiliary activities do not satisfy that test. It also states that a dependent agent permanent establishment arises only where a person in India habitually concludes contracts, secures orders, or otherwise acts within the treaty conditions; independent agents acting at arm's length do not create such presence. Software installed at Indian agents' premises was described as a communication and verification tool, not a place of business, so it did not create a permanent establishment. en-us Wed, 18 Dec 2024 00:00:00 +0530 Thu, 06 Feb 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763487 Article explains that a fixed place permanent establishment under Article 5 of the India-US DTAA requires a place of business at the foreign enterprise's disposal through which its core business is carried on; liaison functions, support work and other auxiliary activities do not satisfy that test. It also states that a dependent agent permanent establishment arises only where a person in India habitually concludes contracts, secures orders, or otherwise acts within the treaty conditions; independent agents acting at arm's length do not create such presence. Software installed at Indian agents' premises was described as a communication and verification tool, not a place of business, so it did not create a permanent establishment. Case-Laws Income Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763487