https://www.taxtmi.com/caselaws?id=460321 Expatriate employees seconded to an Indian subsidiary did not, on the material examined, establish a fixed place permanent establishment of the foreign assessee in India, because the evidence showed support functions for the subsidiary rather than the assessee's core business being carried on in India. As no treaty service permanent establishment clause applied, estimated attribution of income based on expatriate remuneration cost could not be sustained. The Tribunal also treated the DTAA tax rate as the governing all-inclusive rate and held that surcharge and cess were not separately leviable where the treaty did not provide for them. en-us Fri, 14 Dec 2018 00:00:00 +0530 Sun, 19 Jan 2025 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460321 Expatriate employees seconded to an Indian subsidiary did not, on the material examined, establish a fixed place permanent establishment of the foreign assessee in India, because the evidence showed support functions for the subsidiary rather than the assessee's core business being carried on in India. As no treaty service permanent establishment clause applied, estimated attribution of income based on expatriate remuneration cost could not be sustained. The Tribunal also treated the DTAA tax rate as the governing all-inclusive rate and held that surcharge and cess were not separately leviable where the treaty did not provide for them. Case-Laws Income Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460321