Offshore supply of equipments not taxable in India

Brief:

 The first three questions framed in the aforesaid appeals relate to the dispute whether the Assessee has a PE in India and the fourth question relates to the issue of attribution of income to the Assessee‘s alleged PE in India.

Q1. Appellant had a (PE) within the meaning of Article 5 of the DTAA between India and USA?

Ans: No as it doen’t includes the use of facilities solely for the purpose of storage, display, or occasional delivery of goods or merchandise belonging to the enterprise.

Q2. Tribunal that the Appellant had a PE in India is perverse and contrary to the facts and material on record?

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