On April 11, 2024, the Delhi Bench of the Income Tax Appellate Tribunal ruled in favor of a Singapore company, stating that no further profits are attributable to its alleged permanent establishment (PE) in India. The case stemmed from Indian tax authorities’ determination that the Singapore company’s Indian associated enterprise constituted a fixed-place PE and a dependent agent PE. The ITAT had initially ruled that the Singapore company did not have a PE in India, but the Delhi High Court remanded the matter to the ITAT to decide the profit attribution issue. Another ruling by the New Delhi Branch of the Income Tax Appellate Tribunal analyzed the existence of a Service PE and a Virtual Service PE, involving a Singapore tax resident entity providing legal services to multiple clients in India.
Source EY
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