https://www.taxtmi.com/caselaws?id=466025 Assessment of whether a distributor arrangement created a Permanent Establishment for the non-resident taxpayer under PE doctrines and DTAA agency provisions. Tribunal analysed contractual terms, holding that resale of hardware transferred property to the distributor and granted only non-exclusive service rights; therefore no fixed place PE arising from ownership or control of premises. Tribunal found no evidence of habitual authority to conclude contracts on the taxpayers behalf, no maintenance of stock for the taxpayer, and no employees at the distributors disposal; consequently profits attributable to an alleged PE were not taxable in India and the taxpayers appeal was allowed. en-us Fri, 26 Jul 2024 00:00:00 +0530 Tue, 20 Jan 2026 21:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466025 Assessment of whether a distributor arrangement created a Permanent Establishment for the non-resident taxpayer under PE doctrines and DTAA agency provisions. Tribunal analysed contractual terms, holding that resale of hardware transferred property to the distributor and granted only non-exclusive service rights; therefore no fixed place PE arising from ownership or control of premises. Tribunal found no evidence of habitual authority to conclude contracts on the taxpayers behalf, no maintenance of stock for the taxpayer, and no employees at the distributors disposal; consequently profits attributable to an alleged PE were not taxable in India and the taxpayers appeal was allowed. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466025