Supreme Court of India
Union of India & Anr. v. Exchange Centre
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1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961: ss.2(24), 90 – Double Taxatio n Avoidance Agreement (DTAA) – Respondent, a company incorporated in the UAE was engaged in offering remittanc e services for transferring amounts from UAE to various places in Indi a – RBI granted permission to respondent u/s.29(1)(a) of FERA for op ening liaison office in India – Pursuant thereto, respondent set up liason offices in India – Crucial activities of the liaiso n offices were of downloading particulars of remittances through elect ronic media and then printing cheques/drafts drawn on the banks in India, and then courier or
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