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Remote access to customer systems for maintenance not create a PE in India: ITAT Delhi
Case Law Details
- Case Name
- Imax Theatre Services Ltd Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
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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 Theat...
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