Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 244A)

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....ITAT held the question of whether the Indian affiliate constituted a Dependent Agent Permanent Establishment (DAPE) remains undecided due to inadequate factual inquiry by lower authorities into contractual terms and party conduct. The Tribunal accepted that the intercompany distribution transaction should be treated at arm's length for the year under review, given ALP determinations in preceding and subsequent years and the absence of reference to the TPO; accordingly no further profit attribution was warranted. Revenue's contention that distribution receipts constituted royalty was rejected. The AO was directed to tax interest on the income-tax refund at 15% pursuant to prior consistent precedent.....