https://www.taxtmi.com/caselaws?id=777608 For determining an alleged permanent establishment under Article 5(3)(b) of the India-Korea DTAA, persons shown by employment agreements and Form 16 to be employees of the associated enterprise could not be treated as the assessee's employees merely because travel reimbursement records suggested otherwise. Their presence in India therefore could not be counted against the assessee for the treaty stay threshold, and the factual basis for attributing offshore sales to an Indian PE failed. On that footing, the addition was deleted, and the issue was resolved in favour of the assessee. en-us Thu, 28 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777608 For determining an alleged permanent establishment under Article 5(3)(b) of the India-Korea DTAA, persons shown by employment agreements and Form 16 to be employees of the associated enterprise could not be treated as the assessee's employees merely because travel reimbursement records suggested otherwise. Their presence in India therefore could not be counted against the assessee for the treaty stay threshold, and the factual basis for attributing offshore sales to an Indian PE failed. On that footing, the addition was deleted, and the issue was resolved in favour of the assessee. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777608