#tax residency

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.

ITAT Delhi rules that under the India-UAE DTAA, capital gains from debt mutual funds are exempt in India if the assessee is a UAE tax resident, even if UAE does not levy personal income tax. The ruling clarifies that 'liable to tax' under the treaty refers to residence-based jurisdiction, not actual tax payment, impacting cross-border investors and tax planners.