https://www.taxtmi.com/caselaws?id=776499 Seconded employees working full-time with an Indian subsidiary did not, on these facts, create a fixed place permanent establishment under Article 5 of the India-Japan Tax Treaty. The secondment terms showed the employees were integrated into the subsidiary's business and under its control, direction, supervision, and responsibility, while the foreign enterprise had no control over the premises, assets, or personnel of the Indian entity and bore no vicarious liability for their acts. On that basis, the essential elements of a fixed place PE were not met, and the addition based on the alleged PE was set aside. en-us Thu, 31 Jul 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776499 Seconded employees working full-time with an Indian subsidiary did not, on these facts, create a fixed place permanent establishment under Article 5 of the India-Japan Tax Treaty. The secondment terms showed the employees were integrated into the subsidiary's business and under its control, direction, supervision, and responsibility, while the foreign enterprise had no control over the premises, assets, or personnel of the Indian entity and bore no vicarious liability for their acts. On that basis, the essential elements of a fixed place PE were not met, and the addition based on the alleged PE was set aside. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776499