https://www.taxtmi.com/caselaws?id=798082 Secondment of employees to an Indian subsidiary does not create a fixed place permanent establishment where the secondees work solely under the subsidiary's direction, control and supervision, and the foreign enterprise lacks control, liability or rights over the subsidiary's assets or personnel. Under the India-Japan treaty, a dependent agent permanent establishment requires proof that the subsidiary habitually concludes contracts, maintains delivery stock, or secures orders for the foreign enterprise. Separate risk-bearing operations and principal-to-principal offshore purchases, despite corporate and operational links, do not demonstrate the required economic, functional or legal dependence. In those circumstances, offshore supply profits are not attributable to a permanent establishment in India. en-us Mon, 22 Jun 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798082 Secondment of employees to an Indian subsidiary does not create a fixed place permanent establishment where the secondees work solely under the subsidiary's direction, control and supervision, and the foreign enterprise lacks control, liability or rights over the subsidiary's assets or personnel. Under the India-Japan treaty, a dependent agent permanent establishment requires proof that the subsidiary habitually concludes contracts, maintains delivery stock, or secures orders for the foreign enterprise. Separate risk-bearing operations and principal-to-principal offshore purchases, despite corporate and operational links, do not demonstrate the required economic, functional or legal dependence. In those circumstances, offshore supply profits are not attributable to a permanent establishment in India. Case-Laws Income Tax Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798082