https://www.taxtmi.com/caselaws?id=783988 A foreign enterprise is not taxable in India on business profits under the India-US DTAA unless it has a permanent establishment in India. On the facts discussed, no fixed place PE existed because the enterprise's core functions were carried on outside India and no Indian premises were at its disposal. No service PE or dependent agent PE was shown because services were not furnished through personnel in India and the Indian entity was not authorised to conclude contracts or habitually secure orders. With no PE and arm's length transactions, no further profits were attributable, and section 234B interest was not leviable for the non-resident. en-us Wed, 17 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 14:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783988 A foreign enterprise is not taxable in India on business profits under the India-US DTAA unless it has a permanent establishment in India. On the facts discussed, no fixed place PE existed because the enterprise's core functions were carried on outside India and no Indian premises were at its disposal. No service PE or dependent agent PE was shown because services were not furnished through personnel in India and the Indian entity was not authorised to conclude contracts or habitually secure orders. With no PE and arm's length transactions, no further profits were attributable, and section 234B interest was not leviable for the non-resident. Case-Laws Income Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783988