The HC held that the Liaison Office (LO) of the US company ...

Liaison Office of US Money Transfer Company not a Taxable Permanent Establishment in India.

December 20, 2024

Case Laws Income Tax HC

The HC held that the Liaison Office (LO) of the US company engaged in Money Transfer Services did not constitute a Permanent Establishment (PE) in India under the India-USA DTAA. The activities undertaken by the LO were preparatory or auxiliary in nature as per Article 5(3)(e) of the DTAA. The LO did not meet the criteria for a Fixed Place PE under Article 5(1) or a Dependent Agent PE under Article 5(4). The software deployed merely enabled Indian agents to communicate with US servers and did not create a PE. The premises of independent Indian agents could not be regarded as a PE of the US company. Thus, the income earned from customers outside India was not taxable in India. The HC ruled in favour of the assessee.

View Source

← Previous Next →

The HC held that the Liaison Office (LO) of the US company ...

Liaison Office of US Money Transfer Company not a Taxable Permanent Establishment in India.

December 20, 2024

Case Laws Income Tax HC

You may also like:

The Indian Liaison Office involves a “Permanent Establishment‟ for the applicant under Article 5.1 of the DTAA with USA - income attributable to Liaison office is...

Income deemed or accrue or arise in India - liaison office - Permanent Establishment (PE) - Revenue though vehemently submitted that liaison office was negotiating price...

Liaison Office(LO) and Indian subsidiary - assessee is a company of Finland - LO cannot be constituted as Permanent Establishment of the assessee in India - HC

TDS u/s 195 - payments made by the assessee for marketing services to the US Company as taxable in India as FTS [Fee for Technical Services] - US Company does not have...

International Taxation - Liaison office in India ('Indian LO') - business connection established - assessee has permanent establishment in India - assessee was liable to...

Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign entities

Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign entities

Establishment of Branch Office (BO)/ Liaison Office (LO)/ Project Office (PO) in India by foreign entities - procedural guidelines - Circular

Foreign Exchange Management (Establishment in India of a branch office or a liaison office or a project office or any other place of business) Regulations, 2016 - Notification

Establishment of Liaison Office (LO) / Branch Office (BO) / Project Office (PO) in India by Foreign Entities – Clarification. - Circular

Income received or deemed to be received in India - liaison office is established only for the purpose of carrying on business of purchasing goods for the purpose of...

The assessee, a US-based company engaged in offshore sales of goods and software to customers in India, contended that it had no permanent establishment (PE) or...

Clarification - Establishment of Branch Offices (BO) / Liaison Offices (LO) in India by Foreign Entities – Delegation of Powers. - Cir. No. 88 Dated: March 1, 2012

Income taxable in India or not - Taxation of Technical Collaboration Fees @ 10% u/s. 9(1)(vii) r.w.s 115A(1)(b) - The Appellate Tribunal considered the arguments...

Supply of services or not - GST on services provided by liaison office - requirement of registration of liaison office - Since the parent company in Germany and the...

Quick Updates: