Case Law Details
DDIT Vs. Western Union Financial Services Inc (ITAT Delhi)– ITAT held that the taxpayer’s agents in India were independent agents under Article 5(5) of the India-USA tax treaty (tax treaty). Accordingly, there was no Dependent Agent Permanent Establishment (DAPE) of the taxpayer in India. Further, the Tribunal observed that the taxpayer did not have right to enter and make use of the premises of the agents for its business. Accordingly, it was concluded that there was no fixed place PE of the taxpayer in India as per Article 5(1) of the tax treaty.
INCOME TAX APPELLATE TRIBUNAL, DELHI
ITA Nos. 1572 to 1574/D/2010 With CO Nos. 163 to 165 /Del./2010
Assessment Years: 2002- 03, 2003- 04 & 2005- 06
Deputy. Director of Income-tax, International Taxation
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