{"url":"https://lrlabs.ai/t/domestic_stock_route_no_conjunct","engine":"deterministic","llm_in_path":false,"id":"domestic_stock_route_no_conjunct","question":"Does the domestic stock-of-goods route require sales-contributing activities?","answer":"No. Explanation 2(b) to s.9(1)(i) requires only habitual maintenance of an Indian stock from which the agent regularly delivers on the non-resident's behalf — no sales-contribution conjunct. Article 5(4)(b) of the India–US treaty adds that conjunct, so the treaty is narrower and prevails for a treaty-entitled enterprise (s.90(2)).","pinpoint":"Explanation 2(b) to s.9(1)(i), Income-tax Act 1961","confidence":"settled","as_at":"14 Aug 2026","quote":"habitually maintains in India a stock of goods or merchandise from which he regularly delivers","quote_string_verified":true,"quote_source":"provision:IN.ITA.S9-1-I"}