Supreme Court of India
Assistant Director of Income Tax-i, New Delhi v. Mis. E-funds It Solution Inc.
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3 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961: Business _income of companies incorporated in US - Taxability of - Permanent establishment (PE) - The Income Tax Act, in particular s.90 thereof, does not speak of the concept of a PE - This is a creation only of the DTAA - By virtue of Art. 7( 1) of the DTAA, the business income _of companies which are incorporated in the US will be taxable only in the US, unless it is found that they were PEs in India, in which event their business income, to the extent to which it is attributable to such PEs, would be taxable in India - There must exist a fixed place of business in
Authorities it was built on
Where later benches applied it
- 2020 Director of Income Tax-ii (international Taxation) New Delhi & Anr. v. M/s. Samsung Heavy Industries Co. Ltd.
- 2021 Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax & Anr.
- 2025 Hyatt International Southwest Asia Ltd v. Additional Director of Income Tax
Of those, 1 relied on · 1 distinguished · 1 referred to
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