The Delhi Income Tax Appellate Tribunal (ITAT) issued an order on 30 May 2023 concerning the continued existence of a permanent establishment (PE) after the main business activities of the PE are concluded, so as to entitle the assessee to claim certain expenses and other benefits. The assessee, a UK partnership firm, had contracted with an Indian broadcasting company, Prasar Bharti, for the production and telecasting of the Commonwealth Games in 2010. For this purpose, the assessee set up a…