Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

The Director Of Income Tax, Delhi Versus LS Cable Limited

2016 (1) TMI 1126 - DELHI HIGH COURT

Income deemed to accrue or arise in India - tax liability - Agreement for Avoidance of Double Taxation between India and Korea - PE in India - Held that:- The point sought to be urged is covered against the Revenue by two decisions of this Court conc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sufficient business connection to take the PE as a taxable entity more so, as the cl. (a) of Expln. 1 to s. 9(1)(i) of the Act emphasizes that only such part of the income as is attributable to the operations carried out in India could be taxed in I .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iness connection in India - Decided in favour of assessee - W.P.(C) 12188/2015 - Dated:- 12-1-2016 - S. MURALIDHAR & VIBHU BAKHRU JJ. Petitioner Through: Mr Rahul Chaudhary, Advocate. Respondent Through: Mr Amit Shrivastava .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version