reads
as under:-
" ARTICLE 5
PERMANENT ESTABLISHMENT
......................................................................................
6. An enterprise shall be deemed to have a permanent
establishment in a Contracting State ... than 90 days, the
constitution of service permanent establishment gets triggered and
consequent profits attributable to permanent establishment becomes taxable
in India.
Signature Not Verified
view of the
existence of a virtual service permanent establishment of EMEIA as per
Article 5(k) of the India-UK Double Taxation Avoidance Agreement ... unsustainable in view of the fact that the issue virtual service
permanent establishment has been decided against the Revenue by the
jurisdictional Income Tax Appellate
months period, according to the assessee, it
created a service permanent establishment of appellant in India
in terms of Article ... appellant's Indian permanent establishment. He submitted
that the functions performed by the Permanent establishment
stated at para No. 4.4 wherein in para
whether a Service
Permanent Establishment is constituted. For this purpose, he
refers to Article 5 paragraph 6 which deems a permanent
establishment to arise when ... Service
Permanent Establishment, and the Agency Permanent
Establishment tests, he reaches the overarching conclusion
that all the elements required for establishing a Permanent
Establishment under
whether a Service
Permanent Establishment is constituted. For this purpose, he
refers to Article 5 paragraph 6 which deems a permanent
establishment to arise when ... Service
Permanent Establishment, and the Agency Permanent
Establishment tests, he reaches the overarching conclusion
that all the elements required for establishing a Permanent
Establishment under
further submits that the AO has introduced the concept of
Virtual Service Permanent Establishment (VSPE). The said concept is alien to India-
UK DTAA ... deemed to have a
permanent establishment in a Contracting State and to carry on business through that
permanent establishment if it provides services or facilities
temporary or officiating service in non- pensionable establishment;
(ii) periods of service in work charged establishment; and
(iii) periods of service in a post paid ... temporary or officiating service in non- pensionable establishment;
(ii) periods of service in work charged establishment; and
(iii) periods of service in a post paid
temporary officiating service in non-pensionable establishment;
(ii) periods of service in work-charged establishment; and
(iii) periods of service in a post paid from ... temporary or officiating service in non- pensionable establishment;
(ii) periods of service in work charged establishment; and
(iii) periods of service in a post paid
temporary or officiating service in non- pensionable establishment;
(ii) periods of service in work charged establishment; and
(iii) periods of service in a post paid ... temporary or officiating service in non- pensionable establishment;
(ii) periods of service in work charged establishment; and
(iii) periods of service in a post paid
erred in directing that the assessee is having service Permanent
Establishment (PE) in India under Article-5(2)((k) of India- USA Treaty ... India- USA DTAA the
existence of the employees constitutes a Service Permanent Establishment (PE) in
India. In respect of services rendered in India
