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Supreme Court

Supreme Court Dismisses Department's Appeal in Permanent Establishment Tax Dispute Under India-Korea DTAA. Court Upholds ITAT's Finding of Permanent Establishment but Remands Profit Attribution for Fresh Assessment Due to Insufficient Material.

22 Jul 2020

The dispute arose from the taxability of income attributable to a permanent establishment set up in India by Samsung Heavy Industries Co. Ltd., a Sout...

Supreme Court

Supreme Court Quashes High Court's Order in Tax Assessment Writ Petition Due to Statutory Remedy Foreclosure. High Court Exceeded Jurisdiction by Entertaining Writ Petition After Statutory Appeal Was Dismissed as Time-Barred Under Section 31 of the Andhra Pradesh Value Added Tax Act, 2005.

6 May 2020

The dispute arose from a tax assessment order dated 21.6.2017 passed by the Assistant Commissioner of Commercial Taxes against the respondent, a regis...

Supreme Court

Supreme Court Dismisses Appeals of Generating Company and State Utility in Electricity Tariff Dispute. Deemed Generation Incentive Not Payable After 1995 Notification; Supplementary Agreement Bars Retrospective Interest on Deemed Loan.

6 May 2020

The Supreme Court dismissed two appeals arising from a common order of the Appellate Tribunal for Electricity (APTEL) concerning a power purchase agre...

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