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...
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...