THE PR. COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION versus SAMSUNG ELECTRONICS CO. LTD (Delhi High Court)
Whether secondment of employees constitutes a Fixed Place Permanent Establishment [“PE”] in India within the meaning of Article 5 of the Double Tax Avoidance Treaty...
Infantry Security and Facilities vs The Income Tax Officer (Bombay High Court)
In Checkmate Services Private Limited vs. Commissioner of Income Tax 2022 (448) ITR 518 (SC) the Supreme Court has held that deduction of employees share...
DIRECTOR OF INCOME TAX INTN’L vs. WESTERN UNION FINANCIAL SERVICES INC (Delhi High Court)
The Delhi High Court held in DIRECTOR OF INCOME TAX INTN’L vs. WESTERN UNION FINANCIAL SERVICES INC that the Liaison Office of the assessee did...