chargeable to tax in India on the ground that it has Permanent
Establishment in India and other relevant aspects specified in
the assessment order ... return, the assessee
claimed that as it did not have a permanent establishment in
India, it is not liable to tax in India under Article
Financial year 1995-96 and accordingly in the absence of a permanent establishment (PE) in relation to the NMPT project in the relevant Assessment Year ... India Netherlands tax treaty, despite the fact that there is no Permanent Establishment in existence during the said year
that done in other Contracting State and it has a permanent establishment in that Contracting State then the profits of such activities may be attributed ... permanent establishment. AO observed that assessee had been earning income in Tanzania by way of sale of tea. It conducted similar business in India
income of the assessee, to the extent attributable to the permanent establishment in India, is not liable to tax in India. This grievance is clearly ... dispute that its India branch office constitutes its 'permanent establishment' (PE, in short) in India, and, therefore, the profit attributable
holding that Zee Telefilms Limited (ZTL) does not constitute a
Permanent Establishment (PE) of the assessee in India.
2. On the facts ... case of a dependent agent permanent
establishment is that DAPE itself is hypothetical because there is no establishment -
permanent or transient
principal basis, that it
claimed that it did not have a permanent establishment (PE) in India and that income arising to it
was not taxable ... other State, that enterprise shall be deemed to have a permanent establishment
in the first State if,
6.An enterprise of one of the States
have a permanent or even non-permanent establishment, when there is no establishment at all. It is, however, important to note that what is defined ... case of a dependent agent permanent establishment is that DAPE itself is hypothetical because there is no establishment - permanent or transient
nature of „Business
Income‟ and in the absence of Permanent Establishment („PE‟)
of the GCC in India, above revenues were not taxable in India ... DTAA deems the royalty to arise in the state of
Permanent Establishment provided specified conditions are
27
ITA. No. 3135 & 3130/Mum/2006
authorities below has
been that the assessee had a permanent establishment of the assessee in India, and the
royalties so offered to tax, being attributable ... such a permanent establishment, are liable to
be taxed on a net basis under article 7 of the Indo US tax treaty. While
erred in holding that the Appellant has a Permanent
Establishment ('PE') in India as per the provisions of the India-US Double ... case of a dependent agent permanent establishment
is that DAPE itself is hypothetical because there is no establishment - permanent or
transient
