https://www.taxtmi.com/caselaws?id=765605 A dependent agent permanent establishment under the India-Japan treaty requires affirmative proof that the Indian entity had authority to conclude contracts, habitually maintained stock for delivery, or habitually secured orders in India. Here, the Indian subsidiary was found to act only as a facilitator and communicator, while final approval over contracts and pricing remained with the non-resident principal. Its separate trading activity and arm's length service fee further supported the absence of treaty conditions for a dependent agent PE. On those facts, no permanent establishment was established and no profit attribution could survive. en-us Fri, 26 Jul 2024 00:00:00 +0530 Wed, 05 Feb 2025 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765605 A dependent agent permanent establishment under the India-Japan treaty requires affirmative proof that the Indian entity had authority to conclude contracts, habitually maintained stock for delivery, or habitually secured orders in India. Here, the Indian subsidiary was found to act only as a facilitator and communicator, while final approval over contracts and pricing remained with the non-resident principal. Its separate trading activity and arm's length service fee further supported the absence of treaty conditions for a dependent agent PE. On those facts, no permanent establishment was established and no profit attribution could survive. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765605