which according to the income tax authorities
constituted the permanent establishment (PE) of the assessee in India.
The Indian subsidiary provided marketing support services ... company belonging to the same group, concluded
that the assessee had a PE in India in terms of the Double Taxation
Avoidance Agreement between India
case, it is noticed that the assessee having
admitted that it has PE in India and the income of the
assessee is taxable in India ... assessee's case in so
far as the assessee has a PE in India. Thus, as per Article
7(2) of the DTAA
overseas entities in view of the existence of a service Permanent
Establishment (PE) in India and that tax is liable to be deducted ... create a permanent establishment
WP(C) No.6807/2012 Page 5
(PE) of such overseas entities under the Double Taxation
Avoidance Agreement (DTAA
2013 & 2330/2013 Page 2 of 14
"permanent establishment" (PE) of the non-resident company or the
location of a source ... clients in India were located there, nor did the petitioner have a PE in
India. It was accordingly submitted that the notice issued
ground that SEC had a "fixed place PE"
and a "dependent agent PE" in India, the income from which ... officer on 30-12-2011,
holding that SEC had a fixed place PE in India as its employees who were
deputed to the petitioner
observed in Para 8, the assessee is
definitely a PE of the foreign company. The amount
of income escaping assessment on account of
attributable profit ... percent of such profits are attributable to the activities
of the PE in India in the form of the alleged LO.
Following this method
notices cannot be justified because there was no income attributable
to the PE.
9. These contentions were resisted by the revenue and the learned standing ... notices would proceed on the basis that the petitioner had
a PE in India. If that much is admitted, the tax implications of having
washed away.
The male voice-over states that :
".. jo kare kitanuon pe waar" (.. which attacks the germs).
11. The next frames show
expenses of
Rs.322662/-. The company has also submitted that it has PE in
the form of branch office in India. These expenses were
