The Resource Commissioner of Income Tax and another v Hyundai Heavy Industries Co Ltd : Civil Appeal No 2734 of 2007

Commissioner of Income Tax and another v Hyundai Heavy Industries Co Ltd : Civil Appeal No 2734 of 2007

Label
Commissioner of Income Tax and another v Hyundai Heavy Industries Co Ltd : Civil Appeal No 2734 of 2007
Title
Commissioner of Income Tax and another v Hyundai Heavy Industries Co Ltd : Civil Appeal No 2734 of 2007
Contributor
Subject
Language
eng
Summary
Judgment by the Supreme Court of India dated 18 May 2007. First, it was argued that the profit on the manufacture, sale and installation of an offshore platform should be attributed to the permanent establishment in India. Secondly, the profit from the installation was computed on a formulary basis at 10 per cent of the gross receipts in respect of the installation, the accounts submitted by the taxpayer having been rejected
Citation source
In: International tax law reports. - London. - Vol. 10 (2008),
Geographic coverage
Asia
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • PE
  • turnkey contract
  • allocation of profits
Label
Commissioner of Income Tax and another v Hyundai Heavy Industries Co Ltd : Civil Appeal No 2734 of 2007
Instantiates
Publication
Label
Commissioner of Income Tax and another v Hyundai Heavy Industries Co Ltd : Civil Appeal No 2734 of 2007
Publication

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