https://www.taxtmi.com/caselaws?id=766166 A nil withholding certificate under section 197(1) cannot be refused unless the Assessing Officer has a prima facie basis to treat the remittance as chargeable to tax in India; a cautious or tentative approach is insufficient. On the treaty issue, a dependent-agent permanent establishment under the India-Ireland DTAA requires satisfaction of the treaty conditions, including authority to conclude contracts, habitual securing of orders, or comparable indicia of control; the reseller arrangement on a principal-to-principal basis did not establish such a relationship on the material cited. en-us Mon, 17 Feb 2025 00:00:00 +0530 Fri, 16 Jan 2026 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766166 A nil withholding certificate under section 197(1) cannot be refused unless the Assessing Officer has a prima facie basis to treat the remittance as chargeable to tax in India; a cautious or tentative approach is insufficient. On the treaty issue, a dependent-agent permanent establishment under the India-Ireland DTAA requires satisfaction of the treaty conditions, including authority to conclude contracts, habitual securing of orders, or comparable indicia of control; the reseller arrangement on a principal-to-principal basis did not establish such a relationship on the material cited. Case-Laws Income Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766166