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US based company engaged in the business of money transfer does not have a Permanent Establishment in India under the India-USA tax treaty
Case Law Details
- Case Name
- DDIT Vs. Western Union Financial Services Inc (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002- 03, 2003- 04 & 2005- 06
- Courts
- All ITAT, ITAT Delhi
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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, DELH...
