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…