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“virtual service PE”

International TaxDTAA Article 5DTAA Article 52 judgments

The decision most relied on for virtual service PE is DIT v. Morgan Stanley & Co. (292 ITR 416), cited in 360 judgments on BharatTax.

Leading authorities on virtual service PE

DIT v. Morgan Stanley & Co.
292 ITR 416 · 2007 · Supreme Court
360
citing judgments

A Permanent Establishment (PE) signifies a foreign enterprise's virtual projection into another country, with a fixed place PE existing where an MNE's business is wholly or partly carried on. A dependent agent PE requires the agent to act as such and/or have the authority to conclude contracts for the foreign enterprise under DTAA provisions.

Judgments citing virtual service PE

Clifford Chance Pte Ltd, Singapore vs. Assistant Commissioner of Income Tax, International Taxation, Circle Int. Tax

In the result, the appeals of the assessee for both the AYs 2020-21

ITA 3377/DEL/2023[2021-22]Status: DisposedITAT Delhi14 Mar 2024AY 2021-22

Bench: Dr. Brr Kumar & Ms. Astha Chandrasa No. 437/Del/2023

For Appellant: S/Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 153Section 9

Clifford Chance PTE. Ltd. vs. ACIT 7. That the assessing officer erred on facts and in law in holding that the appellant constituted 'Virtual Service PE', which is against the settled law, on the ground that in terms of para 6 of Article 5 of the Treaty what is important ... additions made therein are invalid, beyond jurisdiction and bad in law. Clifford Chance PTE. Ltd. vs. ACIT Re: Constitution of Service PE / Virtual Service PE in India 6. That the assessing officer erred on facts and in law in holding that the appellant constituted a permanent establishment ('PE') in India

Clifford Chance Pte. Ltd., Singapore vs. Assistant Commissioner of Income Tax, Civic Centre

In the result, the appeals of the assessee for both the AYs 2020-21

ITA 2681/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Mar 2024AY 2020-21

Bench: Dr. Brr Kumar & Ms. Astha Chandrasa No. 437/Del/2023

For Appellant: S/Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 153Section 9

Clifford Chance PTE. Ltd. vs. ACIT 7. That the assessing officer erred on facts and in law in holding that the appellant constituted 'Virtual Service PE', which is against the settled law, on the ground that in terms of para 6 of Article 5 of the Treaty what is important ... additions made therein are invalid, beyond jurisdiction and bad in law. Clifford Chance PTE. Ltd. vs. ACIT Re: Constitution of Service PE / Virtual Service PE in India 6. That the assessing officer erred on facts and in law in holding that the appellant constituted a permanent establishment ('PE') in India