The Income Tax Appellate Tribunal (ITAT) issued its decision on 28 June 2013 in the case of Wellinx Inc. v. ADIT (ITA 1651 & 1672/Hyd/2011) that profits will be attributed to the Taxpayer with regard to services performed by the Indian branch for the head office (HQ) based in the United States (US). The contention of the Taxpayer, who relied on article 7(3) of the India - United States Income …