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Accessing  The Premises Of A  JV  Company For Technical Assistance Cant Be Treated As Permanent Establishment Under DTAA : Delhi ITAT

Accessing The Premises Of A JV Company For Technical Assistance Can't Be Treated As Permanent Establishment Under DTAA : Delhi ITAT

The Delhi Bench of ITAT, consisting of members N.K. Billaiya (Accountant Member) and Astha Chandra (Judicial Member), has held that access to a foreign enterprise for providing technical assistance...

11 March 2022 2:50 AM GMT
[Double Tax Avoidance Treaty] Mumbai Project Office Of Samsung Heavy Industries Not A Permanent Establishment: SC [Read Judgment]

[Double Tax Avoidance Treaty] Mumbai Project Office Of Samsung Heavy Industries Not A 'Permanent Establishment': SC [Read Judgment]

In a major relief for Samsung Heavy Industries Co. Ltd., the Supreme Court held that its Project Office in Mumbai cannot be termed as a 'permanent establishment'(PE) for the purpose of taxation under...

24 July 2020 4:04 PM GMT