| 18238100 | Section 90 Double taxation relief - Agreement between India and Finland - Existence of Permanent -- Assessee, a Finland-based telecom company, was engaged in the supply of telecom equipment, including......
Del-HC -- 21 Feb 2025
CIT v. Nokia Network OY In assessee|s favour.
ITA Nos. 785, 786, 882, 883, 884, 885, 887/2019, ITA Nos. 166, 170, 171/2020, ITA No. 60/2023
2025 TaxPub(DT) 1259 (Del-HC)
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| 18154200 | Section 195 Article 12 Tax deduction at source - Under section 195 - Payment made to non-resident -- Assessee was working as an Investment Banker and Strategic Management Consultant through his proprie......
Kol-Trib -- 30 Jan 2025
ITO v. Hartaj Sewa Singh Revenue Appeal Dismissed
I.T.A. Nos. 1693 & 1694/KOL/2024
2025 TaxPub(DT) 782 (Kol-Trib)
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| 18108800 | Section 90 Double taxation relief - Foreign tax credit - Form No. 67 not filed within due date of -- CPC denied assessee|s claim of Foreign Tax Credit (FTC) alleging that Form No. 67 was not filed with......
Pune-Trib -- 21 Jan 2025
Preeti Das v. ITO In assessee|s favour.
ITA No. 2491/PUN/2024
2025 TaxPub(DT) 614 (Pune-Trib)
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| 18091500 | Section 90 Double taxation relief - Agreement between India and Korea - Secondment of employees a -- Assessee based at South Korea, operated in India through its wholly owned subsidiaries, namely, Sams......
Del-HC -- 15 Jan 2025
Pr. CIT v. Samsung Electronics Co. Ltd.
ITA 1029/2018, ITA 1058/2018, ITA 1060/2018, ITA 1065/2018, ITA 1066/2018, ITA 1099/2018, ITA 604/2019, ITA 625/2019, ITA 289/2023
2025 TaxPub(DT) 494 (Del-HC)
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| 18090600 | Section 90 Article 12(4)(b) Double taxation relief - Agreement between India and Singapore - Fees -- Assessee, a Singapore-based company, provided software sublicensing, maintenance, support, and train......
Mum-Trib -- 13 Jan 2025
Murex Southeast Asia (P) Ltd. v. Dy. CIT Appeal Partly Allowed
ITA No. 2417/Mum/2022, ITA No. 4630/MUM/2023
2025 TaxPub(DT) 485 (Mum-Trib)
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| 18106300 | Section 9(1)(i) Income deemed to accrue or arise in India - Under section 9(1)(i) - Taxability of -- Assessee, a Singapore-based entity, entered into contracts with various Indian entities, including C......
Del-Trib -- 10 Jan 2025
Smiths Detection Asia Pacific Pte. Ltd. v. DCIT Assessee Appeal Partly Allowed
ITA No. 2396/Del/2023, ITA No. 3264/Del/2023
2025 TaxPub(DT) 589 (Del-Trib)
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| 18036400 | Section 90 Double taxation relief - Agreement between India and UK - Fees for Technical Services -- Assessee, a UK-based company providing IT services, received Rs.13,97,78,164 from Indian customers f......
Del-Trib -- 03 Jan 2025
TSYS Card Tech Ltd. v. Dy. CIT Assessee Appeal Partly Allowed
ITA No. 2126/DEL/2023
2025 TaxPub(DT) 251 (Del-Trib)
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| 17995800 | Section 9(1) Article 12 Income deemed to accrue or arise in India - Fees for Technical Services - -- Assessee, a US-based entity, provided a cloud-native machine data analytics solution to Indian custo......
Del-Trib -- 27 Dec 2024
Sumo Logic, Inc. v. ACIT Assessee Appeal Partly Allowed
ITA No. 3350/DEL/2023
2025 TaxPub(DT) 36 (Del-Trib)
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