Remote access to customer systems for maintenance not create a PE in India: ITAT Delhi

Imax Theatre Services Ltd Vs ACIT (ITAT Delhi) SC Principle Applied: ITAT Rejects PE Allegation Due to Mere Remote Access to Systems; ITAT Denies Service PE Claim as Foreign Company’s India Visits Stayed Below 90-Day Threshold; Remote Maintenance Services Not Enough for PE in India; ITAT Rejects Virtual PE Theory for Remote Services Under India-Canada DTAA; No Fixed Place PE Without Control Over Customer Premises. The Income Tax Appellate Tribunal (ITAT), Delhi Bench, allowed the appeal filed by a Canadian tax resident engaged in providing maintenance services for IMAX Theatre Systems global...