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
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
expatriate employees working in India
exclusively for the permanent establishment ('PE') of
the Appellant, is fully allo wed as deduction under
section ... accrued/ received
by the Indian Permanent Establishment ('PE') from its
HO/ overseas branches.
2.1 That on the facts and in the circumstances
Article 5 of the tax treaty since the assessee has a
PE in India in the form of its liaison office and the Indian group ... income, the assessing officer passed the order holding that there is PE of the
assessee in India and taxable income from supply of hardware
taxable in India on the ground that it
does not have a PE in India, and therefore, in view of the
provision of DTAA between ... Nokia was carrying on business in India through a
Permanent Establishment (PE). Both the Indian Liaison Office
and Indian subsidiary were held to constitute
general administrative expenses and the
Appellant, being a permanent establishment ("PE") of FFHO in India,
is entitled for claiming deduction of all expenses ... office, project site, factory, sales outlet etc. (hereinafter called as "PE of
foreign enterprise"). ...... Therefore, since there is no specific provision
under
they do
not have any fixed place of business or permanent establishment
(PE) in India within the meaning of Article 5 of DTAA ... fact that M/s
Intelsat Corporation, USA does not have a PE in India, the receipt
was not taxable in India. The reliance was placed
holding that the activities of
the Appellant constitutes a Permanent Establishment ('PE')
under Article S(2)(g) of the Double Taxation Avoidance
Agreement ... date of commencement for
computing the threshold period of the PE instead of April 2008
when the project execution started or at best 25 February
that the assessee
also had a Permanent Establishment (PE) in India under Article 5
of the Indo-US Taxation Avoidance Agreement. The AO observed
that ... 31stJuly
2005. The AO, however, held that assessee has an agency PE and
a Software PE in India by observing as under:
"The application
contract which is not relevant for
P a g e | 12
determining PE in this case. He further reiterated
that only two contracts ... held that on the facts of the case
appellant does not have PE as per clause (a) to (i)
of article 5 (2) of DTAA
