Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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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