Could not generate case title
3 May 2026Judgment Analysis - Auto Generated...
Search Results for "accrual of income"
4 result(s) found
Found 4 result(s)
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 2020The dispute arose from the taxability of income attributable to a permanent establishment set up in India by Samsung Heavy Industries Co. Ltd., a Sout...
- 55
Supreme Court
Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.
29 Apr 2020The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...
Supreme Court
Supreme Court Upholds Tax Liability on Liaison Office Activities in India Under Income Tax Act, 1961 and DTAA. Income from printing and dispatching cheques in India through liaison offices constitutes business connection and permanent establishment, making profits attributable to such activities taxable in India.
24 Apr 2020The respondent, U.A.E. Exchange Centre, a company incorporated in the United Arab Emirates, provided remittance services for transferring amounts from...
