https://www.taxtmi.com/caselaws?id=764816 A foreign enterprise does not obtain a fixed place permanent establishment in India merely because expatriate employees are seconded to an Indian subsidiary and interact at its premises. A fixed place PE requires the foreign enterprise's own business to be carried on through a place at its disposal and under its control in a meaningful sense; here, the secondees were found to be supporting the subsidiary, not conducting the assessee's core business. The same reasoning defeated the claim of a deemed PE, because the personnel were engaged in reporting, coordination, and support functions for the subsidiary rather than in carrying on the foreign enterprise's business in India. The tribunal's rejection of taxability on that basis was sustained. en-us Wed, 15 Jan 2025 00:00:00 +0530 Mon, 08 Sep 2025 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764816 A foreign enterprise does not obtain a fixed place permanent establishment in India merely because expatriate employees are seconded to an Indian subsidiary and interact at its premises. A fixed place PE requires the foreign enterprise's own business to be carried on through a place at its disposal and under its control in a meaningful sense; here, the secondees were found to be supporting the subsidiary, not conducting the assessee's core business. The same reasoning defeated the claim of a deemed PE, because the personnel were engaged in reporting, coordination, and support functions for the subsidiary rather than in carrying on the foreign enterprise's business in India. The tribunal's rejection of taxability on that basis was sustained. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764816