https://www.taxtmi.com/caselaws?id=785003 A service permanent establishment under Article 5(2)(k) of the India-UK DTAA requires actual rendition of services by personnel physically present within the contracting state; the clause was read as having territorial content, and a virtual service permanent establishment could not be inferred by judicial construction in the absence of such presence. On that interpretation, treating remittances as business income on the basis of a virtual service PE was unsustainable, and the nil withholding certificate could not be rejected on that ground. The matter was therefore directed to be reconsidered by the assessing officer. en-us Wed, 14 Jan 2026 00:00:00 +0530 Thu, 15 Jan 2026 08:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785003 A service permanent establishment under Article 5(2)(k) of the India-UK DTAA requires actual rendition of services by personnel physically present within the contracting state; the clause was read as having territorial content, and a virtual service permanent establishment could not be inferred by judicial construction in the absence of such presence. On that interpretation, treating remittances as business income on the basis of a virtual service PE was unsustainable, and the nil withholding certificate could not be rejected on that ground. The matter was therefore directed to be reconsidered by the assessing officer. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785003