Remote Access Permanent Establishment

ITAT Rejects Virtual Service PE Theory, Holds LinkedIn Profile Not Conclusive for PE Determination Case Details Case Reference ITA No. 1890/Del/2025/ AY 2022-23/ ITAT Delhi Bench “A” Appellant IMAX Theatre Services Ltd, Canada Respondent ACIT, Circle 2(1)(1), International Taxation, New Delhi Date of Order 13-May-26 Outcome Appeal ALLOWED: Addition of Rs 76,25,731 deleted in full…