https://www.taxtmi.com/caselaws?id=779961 An Indian group entity performing marketing and sales support as an independent contractor did not constitute a dependent agent permanent establishment of the non-resident under Article 5 of the India-UK DTAA. The analysis notes that the Indian entity only identified leads, while contract negotiation and conclusion remained with the non-resident; it had no authority to conclude contracts, maintain stock, deliver goods or software, or habitually secure orders on its behalf. As the entity operated on its own resources and was remunerated at arm's length, the conditions for Article 5(4) and the exception in Article 5(5) were not met, so offshore software sale profits could not be attributed to a permanent establishment in India. en-us Fri, 19 Sep 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779961 An Indian group entity performing marketing and sales support as an independent contractor did not constitute a dependent agent permanent establishment of the non-resident under Article 5 of the India-UK DTAA. The analysis notes that the Indian entity only identified leads, while contract negotiation and conclusion remained with the non-resident; it had no authority to conclude contracts, maintain stock, deliver goods or software, or habitually secure orders on its behalf. As the entity operated on its own resources and was remunerated at arm's length, the conditions for Article 5(4) and the exception in Article 5(5) were not met, so offshore software sale profits could not be attributed to a permanent establishment in India. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779961