Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
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.
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