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No PE Without Physical Presence: Court Rejects Virtual Tax Nexus Under DTAA
Case Law Details
- Case Name
- CIT Vs Clifford Chance Pte. Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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CIT Vs Clifford Chance Pte. Ltd. (Delhi High Court)
Physical Presence is Essential: Virtual Services Can’t Create PE under India-Singapore DTAA-DTAA Cannot Be Rewritten: Delhi HC Says No to ‘Virtual PE’ Without Treaty Amendment
Delhi High Court upheld Tribunal’s ruling that Clifford Chance, a Singapore-based legal advisory firm, does not constitute a service PE or virtual service PE in India u/s Article 5(6)(a) of the India-Singapore DTAA. For AY 2020-21, two employees of the Assessee were present in India for 120 days, but 36 vacation days, 35 business development day...
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