https://www.taxtmi.com/caselaws?id=59725 Under the India-Germany DTAA, the six-month time threshold in the permanent establishment article is to be tested separately for each independent site, project, or activity, and unrelated contracts cannot be aggregated unless the treaty language permits it. Temporary interruptions do not break the period, which runs from commencement until completion of the relevant activity. In the absence of a permanent establishment under a particular contract, supervisory receipts were not accepted as outside tax altogether; Article 12 continued to govern the characterization issue. Inspection fee was treated as fees for technical services, while reimbursement of expenses was not taxable because it lacked an income element. Interest under section 234B was held not leviable where tax was deductible at source. en-us Wed, 07 Jan 2009 00:00:00 +0530 Thu, 30 Nov 2023 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59725 Under the India-Germany DTAA, the six-month time threshold in the permanent establishment article is to be tested separately for each independent site, project, or activity, and unrelated contracts cannot be aggregated unless the treaty language permits it. Temporary interruptions do not break the period, which runs from commencement until completion of the relevant activity. In the absence of a permanent establishment under a particular contract, supervisory receipts were not accepted as outside tax altogether; Article 12 continued to govern the characterization issue. Inspection fee was treated as fees for technical services, while reimbursement of expenses was not taxable because it lacked an income element. Interest under section 234B was held not leviable where tax was deductible at source. Case-Laws Income Tax Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59725