Existence of Fixed Place Permanent Establishment (“Fixed Place ...

India-Japan DTAA: No Fixed Place PE in India for Assessee; Goods Sold and Paid Outside Indicates No Local Operations.

March 16, 2022

Case Laws Income Tax AT

Existence of Fixed Place Permanent Establishment (“Fixed Place PE”) and Supervisory Permanent Establishment (“Supervisory PE”) - India-Japan DTAA - Merely providing access to the premises by FRL for the purpose of providing agreed services by the assessee would not amount to the place being at the disposal of the assessee. - Since the goods were manufactured outside India, sale of goods took place outside India and consideration was also received by the assessee outside India, title passed outside India and hence the assessee has not carried out any operation in India in relation to supply of the raw material and capital goods. We therefore hold that the assessee does not have a Fixed Place PE in India. - AT

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Existence of Fixed Place Permanent Establishment (“Fixed Place ...

India-Japan DTAA: No Fixed Place PE in India for Assessee; Goods Sold and Paid Outside Indicates No Local Operations.

March 16, 2022

Case Laws Income Tax AT

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