word "unless", indicates that since assessee has a permanent establishment (PE for short) in Tanzania, profits of the assessee shall not be taxed ... profits will be taxed in Tanzania as is attributable to the PE in Tanzania.
27. Having reached the above conclusion, let us now refer
year 1995-96 and accordingly in the absence of a permanent establishment (PE) in relation to the NMPT project in the relevant Assessment Year ... carrying out its dredging activities. The assessee was deemed to have a PE under Article 5(3) of the Treaty namely a construction site
dispute that its India branch office constitutes its 'permanent establishment' (PE, in short) in India, and, therefore, the profit attributable to the PE ... DTAA (DTAA, in short), admittedly in accordance with which profits of the PE were to be computed, deduction of expenses were to be allowed
rejecting the contention of
the assessee that it did not have a PE in India, Ld. CIT(A) held that
the activities of the assessee ... India constituted PE of the assessee
under Article 5(1) fixed place PE, 5(2)(a) a place of management
analytical instruments in Perkin Elmer Inc of Switzerland (hereinafter referred to as PE). Assesses had entered into an agreement with that company ... appointed as a distributor for India for the various instruments manufactured by PE. As per this agreement, assessee can purchase the equipments
these employees of BH Inc has resulted in
creation of a Service PE [i.e. permanent establishment under article 5(2)(l) of India ... entire amount so paid to
BH Inc, being attributable to the PE, is taxable on gross basis, in the absence of
details of expenditure
4706/Del/2017
Korea therefore the Indian company would constitute PE of the
foreign parent company under Article 5(2)(a) of the DTAA ... carried
out through SIEL during the period under consideration,
question of PE does not arise. Assessee further asserted that,
based on analysis of employee statements
Pe ti tion ... pe ti ti one r s the re i n we re r e pe
supply of telecom equipment in India was attributed to assessee, the
alleged PE in India.
4. The assessee has challenged this issue ... that office
of Nortel LO and Nortel India would constitute a fixed PE of the assessee in India as
the assessee and Nortel Canada were
olve d in a l l
the a p pe ... tate a n d a s pe
