Income tax
2 judgments tagged with this keyword in the official report. Filter or search within these · Subject index
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& Others v. Shelf Drilling Ron Tappmeyer Ltd. Etc.
The present matter raised important questions of law relating to interpretation and interplay between Section 144C and Section 153(3) of the Income Tax Act, 1961. The question for consideration was on the applicability of Section…
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Hyatt International Southwest Asia Ltd v. Additional Director of Income Tax
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…