{"url":"https://lrlabs.ai/t/uae_virtual_service_pe_contested","engine":"deterministic","llm_in_path":false,"id":"uae_virtual_service_pe_contested","question":"Can the India–UAE service PE limb be met without physical presence in India?","answer":"Contested. ABB FZ (ITAT Bangalore 2017) held the India–UAE services limb can be satisfied without physical presence in India — against the territorial-nexus orthodoxy of the e-Funds line. The corridor carries both readings: a remote-delivery arrangement into India under this treaty cannot be cleared on the physical-absence ground alone.","pinpoint":"Article 5(2) services limb, India–UAE DTAA (1993); ABB FZ (ITAT Bang. 2017)","confidence":"judicial","as_at":"10 Jul 2026","treaty":"India–UAE","note":"Tribunal-level authority on the virtual reading; unresolved at higher courts."}