Assessee, a tax-resident of Singapore, was a manufacturer and seller of scientific equipments, spare parts and peripherals and sold them globally, including in India. It offered maintenance services and entered into Annual Maintenance Contract (AMC) with Indian customers and all AMC and warranty-related services were subcontracted to an Indian company (DHR India). The Assessing Officer held that since the premises of DHR were used by the assessee as a warehouse to stock goods and as a sales outlet, it had to be considered as a fixed place PE and thus, income attributable to PE had to be taxed in India. On appeal, the Tribunal held that since the terms of the agreement as well as the conduct of the parties did not make out a case for revenue that premises of DHR India would constitute either a fixed place PE or agency PE business profit of assessee could not be taxed in India. (AY.2017-18)