The Resource India : recent tax cases

India : recent tax cases

Label
India : recent tax cases
Title
India : recent tax cases
Creator
Subject
Language
eng
Summary
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) rendered two decisions relating to issues pertaining to international taxation, which have far reaching consequences. The first decision is in the case of Metchem Canada Inc. vs. DCIT (reported in 100 ITD 251) which relates to the extent of allowability of head office expenses in the hands of the Permanent Establishment (PE) of a foreign company in India. The second decision is in the case of Kotak Mahindra Primus Limited vs. DCIT (reported in 105 TTJ 578), which deals with the issue of taxability in India of payments made to a foreign company for online data processing
Citation source
In: Tax planning international review. - London. - Vol. 34 (2007),
http://library.link/vocab/creatorName
Vohra, A
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • head office expenses
  • PE
Label
India : recent tax cases
Publication

Library Locations

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