https://www.taxtmi.com/caselaws?id=787618 Dependent agent permanent establishment under Article 5(4) of the India-Denmark DTAA requires evidence that an Indian intermediary habitually concludes contracts for the foreign enterprise, maintains stock for regular delivery on its behalf, or habitually secures orders wholly or almost wholly for it. Non-exclusive distributors purchasing and selling software in their own name and for their own account, without authority to bind the foreign enterprise, remain independent contractors. Reseller certification and a lawful maximum retail price clause do not by themselves establish supplier control or agency. On the stated facts, none of the Article 5(4) conditions are met; no PE profits are attributable in India. en-us Fri, 06 Mar 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787618 Dependent agent permanent establishment under Article 5(4) of the India-Denmark DTAA requires evidence that an Indian intermediary habitually concludes contracts for the foreign enterprise, maintains stock for regular delivery on its behalf, or habitually secures orders wholly or almost wholly for it. Non-exclusive distributors purchasing and selling software in their own name and for their own account, without authority to bind the foreign enterprise, remain independent contractors. Reseller certification and a lawful maximum retail price clause do not by themselves establish supplier control or agency. On the stated facts, none of the Article 5(4) conditions are met; no PE profits are attributable in India. Case-Laws Income Tax Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787618