Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Remote troubleshooting and maintenance did not create a fixed place PE, because the customers' systems were not at the assessee's disposal and the recognised tests of permanence and carrying on business through an identified place in India were not met. Site visits of 67 days also fell below the India-Canada DTAA threshold, and the treaty did not recognise a virtual service PE based only on remote service delivery. The tribunal further declined to treat a LinkedIn profile as determinative of employment status. No fixed place PE, service PE or supervisory PE existed, so the appeal was allowed and profit attribution was not examined.
Remote troubleshooting and maintenance did not create a fixed place PE, because the customers' systems were not at the assessee's disposal and the recognised tests of permanence and carrying on business through an identified place in India were not met. Site visits of 67 days also fell below the India-Canada DTAA threshold, and the treaty did not recognise a virtual service PE based only on remote service delivery. The tribunal further declined to treat a LinkedIn profile as determinative of employment status. No fixed place PE, service PE or supervisory PE existed, so the appeal was allowed and profit attribution was not examined.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
