https://www.taxtmi.com/caselaws?id=763478 Installation permanent establishment under Article 5(2)(k) of the India-USA DTAA depends on cumulative actual presence of personnel in India during the relevant twelve-month period. Periods relating to multiple installation work orders at the same premises must not be double counted, and payment dates do not determine the installation project's duration. Where personnel presence does not exceed the treaty threshold of more than 120 days, no installation permanent establishment arises. Consequently, the payer has no tax withholding obligation under Section 195, and additions for alleged withholding failure cannot be sustained. 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 Installation permanent establishment under Article 5(2)(k) of the India-USA DTAA depends on cumulative actual presence of personnel in India during the relevant twelve-month period. Periods relating to multiple installation work orders at the same premises must not be double counted, and payment dates do not determine the installation project's duration. Where personnel presence does not exceed the treaty threshold of more than 120 days, no installation permanent establishment arises. Consequently, the payer has no tax withholding obligation under Section 195, and additions for alleged withholding failure cannot be sustained. Case-Laws Income Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763478