https://www.taxtmi.com/caselaws?id=763478 An installation permanent establishment under Article 5(2)(k) of the India-USA DTAA depends on whether the personnel's presence in India exceeds the treaty threshold of more than 120 days in any twelve-month period. The article states that the actual stay must be computed cumulatively, without double counting the same period of presence, and that the dates of payment do not by themselves determine when the installation project begins or ends. On the stated facts, the employee visits did not cross the threshold, so no installation PE arose in India and no obligation to deduct tax at source under Section 195 of the Income-tax Act, 1961 followed. 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=763478 An installation permanent establishment under Article 5(2)(k) of the India-USA DTAA depends on whether the personnel's presence in India exceeds the treaty threshold of more than 120 days in any twelve-month period. The article states that the actual stay must be computed cumulatively, without double counting the same period of presence, and that the dates of payment do not by themselves determine when the installation project begins or ends. On the stated facts, the employee visits did not cross the threshold, so no installation PE arose in India and no obligation to deduct tax at source under Section 195 of the Income-tax Act, 1961 followed. Case-Laws Income Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763478