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Case Law Details

Case Name : Delmas, Vs Assistant Director of Income Tax (ITAT Mumbai)
Related Assessment Year : 2006- 07
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Delmas, France Vs. ADIT (ITAT Mumbai) – Scope of dependent agent permanent establishment (DAPE) is set out in Article 5(5) and Article 5(6) of the Indo French DTAA. Article 5(5) provides the situations in which business being carried on through a dependent agent results in creation of PE in the source state. The provisions of Article 5(6) are, however, slightly at variance with standard tax treaty provisions, and need to be analysed in some detail .

The significant fe

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