Treaty between India and Switzerland – Indian decision that income from the operation of a website in India is not fees for technical services and not taxable in absence of a PE in India

The Income Tax Appellate Tribunal (ITAT) delivered its decision on 11 September 2013 in the case of eBay International AG v. DDIT. (ITA No. 8907/Mumbai/2010) on whether a non-resident Taxpayer that operated India-specific websites constituted a Place of Management Permanent Establishment (POMPE) or Dependent Agent Permanent Establishment (DAPE) through its Indian group companies in India. The ITAT held that the Taxpayer does not constitute a POMPE/DAPE in India and also that income accruing in r…