|Income Tax Appellate Tribunal
DTAA Article 5 | Remote Maintenance Services Do Not Create Fixed Place PE Without Physical Presence or 90-Day Threshold: ITAT Delhi
The ITAT Delhi has ruled that remote technical support for IMAX theatre systems, even when performed over 90 days, does not constitute a Fixed Place Permanent Establishment under the India-Canada DTAA unless there is a physical location at the disposal of the enterprise. This clarifies a critical gap in tax treaty interpretation for global tech and maintenance providers, shielding foreign enterprises from unintended tax liabilities in India solely due to digital access.