Assessee, Ireland based company, was engaged in business of providing reinsurance services to its Indian clients.  During relevant assessment year earned reinsurance commission from Indian clients and claimed that same was exempt from tax in India as it did not have any PE in India. Assessing Officer held  that assessee-company had a group entity in India, RGA-India which provided key functions in insurance business and was performing all critical support activities including marketing support services, claims support services, data synopsis services and other administrative services accordingly held that RGA-India constituted fixed place PE of assessee-company and business profits arising out of reinsurance premium received from Indian clients would be taxable in India. DRP confirmed the order of the Assessing  Officer. On appeal the Tribunal held that there was no particular premises in India which was at disposal of assessee.  The  core reinsurance activity of assumption of risk was done outside India. Since for support activities carried out by RGA-India were duly paid for by assessee and said position was also accepted in transfer pricing assessment, assessee did not have any fixed place PE and business profits earned by assessee on account of reinsurance business would have no tax implications in India. (AY. 2015-16   )