#permanent establishment
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215 articlesIncome Tax
Income Tax
Compensation including interest not taxable in absence of PE
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Income Tax
Mere existence of subsidiary company in India does not constitute subsidiary company as PE of Parent company
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Compensation including interest on cancellation of contract not taxable in absence of PE
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Order passed by the Tax Officer after applying the AAR ruling in petitioner’s own case cannot be revised by the Commissioner based on some other AAR
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An entity cannot be disregarded merely because it is a tax resident of a country with which India has a favourable Tax Treaty
Income Tax
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Royalty Payments not Taxable in India Sans Economic Nexus with Permanent Establishment
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Persons deputed by foreign company to an Indian company cannot be considered as its PE in India when services rendered by them are independent and not under control of that company
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Storage and Supply of goods in India through an independent third party gives rise to fixed place permanent establishment in India
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Income Tax
Research activities of branch office can lead to a ‘permanent establishment’ if not characterized as preparatory or auxiliary in nature
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Mumbai Tribunal rules that no Permanent Establishment arises on deputation on hire basis. Further, no income arises to recipient on reimbursement of salary costs
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Maintenance of stock of goods by the foreign enterprise at the customer’s location for standby use may not give rise to PE
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Business Profits of Permanent Establishment (PE) not taxable on gross basis as Fees for Technical Services
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Capital gain on sale of assets of Permanent Establishment (PE) is taxable in India even when PE ceased to exist
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