Krishnagopal B. Nangpal v. Deputy Commissioner of Income Tax (Bombay High Court) 2025:BHC-OS:11546-DB
(i) Whether the Assessee is entitled to claim exemption under provisions of Section 54(1) of the Act against the entire capital gains of Rs.1,08,30,625/- arising...
HYATT INTERNATIONAL SOUTHWEST ASIA LTD VERSUS ADIT (SUPREME COURT) 2025 INSC 891
(i) Evidently, under DTAAs, the taxing rights of the source State over the business profits of a foreign enterprise are contingent upon the existence of...
PR. COMMISSIONER OF INCOME TAX-1, CHANDIGARH VERSUS M/S. V-CON INTEGRATED SOLUTIONS PVT. LTD (Supreme Court)
(i) This case does not involve a failure by the assessing officer to conduct an investigation. Instead, according to the Revenue, it is a case...
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...