Supreme Court of India
Hyatt International Southwest Asia Ltd v. Additional Director of Income Tax
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the foregoing analysis, we affirm the findings of the High Court that the appellant has a fixed place PE in India within the meaning of Article 5(1) of the DTAA, and that, the income received under the SOSA is attributable to such PE and is therefore taxable in India. [2025] 7 S.C.R. 1529 Hyatt International Southwest Asia Ltd. v.
Judgment, page 32
From the headnote
Issue for Consideration Issue arose whether the appellant, a tax resident of the UAE, has a Permanent Establishment-PE in India u/Art.5(1) of the Indo-UAE Double Taxation Avoidance Agreement-DTAA, and consequently, whether its income derived under the Strategic Oversight Services Agreement-SOSA is taxable in India. Headnotes† Income Tax Act, 1961 – ss. 92F(iii-a), 143(3) – Double Taxation Avoidance Agreement (Indo-UAE) – Arts. 4, 5(1), 7 – Strategic Oversight Services Agreement-SOSA – Art. I to V – Permanent Establishment-PE – Appellant company incorporated in Dubai, a tax resident of UAE,
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