Section 5(a) in Agreement between the Government of the Republic of India and the Government of the Republic of the Sudan for the Avoidance of double taxation and the prevention of fiscal evasion with respect to Taxes on Income
(a)has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph, or
