SC: ‘Abandonment of Service is Not Voluntary Retirement’, Denying SBI Clerk Pension Benefits  ||  Supreme Court: Stranger Affected by an Interim Order is Entitled to be Impleaded in Writ Proceedings  ||  Supreme Court: Courts Cannot Replace an Authority’s Discretion, and Sets Aside Direction to Governor  ||  SC: Title Suit Hit by Constructive Res Judicata if Omitted in Prior Injunction Suit Disputing Title  ||  SC Clarifies Whether a Co-Operative Society Can Act as a Resolution Applicant under the IBC  ||  Chhattisgarh High Court: Innocent Litigants Should Not be Penalized For Lapses by Their Lawyers  ||  Delhi High Court: Marriage With the Victim Cannot Absolve an Accused of Rape under POCSO  ||  J&K&L HC: Acquisition Lapses if 80% Compensation is Unpaid Before Possession under Section 17A  ||  Delhi HC: Policy Number is Not Mandatory For LIC Details under RTI, But Basic Details are Required  ||  SC: Courts Must Curb Unlicensed Money Lenders; Probes Need Not Wait For New Law    

Search Results for Tag : permanent establishment

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ITAT, Delhi Deletes Penalty Against Lahmeyer Holding GambH(12.04.2022)

Income Tax Appellate Tribunal , Delhi has granted relief to Lahmeyer holding that the penalty cannot be levied based on fact that the assessee under s.....

Tags : Income Tax Appellate Tribunal, Lahmeyer Holding GambH, section 44BBB of the Income Tax Act, 1961, permanent establishment, bonafide



Del. HC: Samsung India Electronics is Not Samsung Korea’s Permanent Establishment in India(17.01.2025)

Delhi High Court has held that Samsung India Electronics Pvt. Ltd is not exigible to tax in India as it is not a 'Permanent Establishment' of South Ko.....

Tags : Delhi High Court, Samsung India, Permanent Establishment



Del. HC: Company’s Subsidiary Doesn’t Ipso Facto Constitute its Permanent Establishment(27.02.2025)

Del. HC has held that there is no general presumption in law that a subsidiary can never be acknowledged to be a Permanent Establishment (PE). This is.....

Tags : Delhi High Court, Permanent Establishment, Double Taxation Treaty



SC: Foreign Entity Liable to Pay Tax Solely on Basis of Permanent Establishment(25.07.2025)

Supreme Court has held that a foreign entity can be subject to tax liability in India based solely on the existence of a Permanent Establishment (PE),.....

Tags : Supreme Court, Permanent Establishment, Foreign Entity



Del. HC: Whether an Entity is a Permanent Establishment of Foreign Company is a Fact Specific Issue(20.01.2025)

Delhi High Court has held that the position of a Permanent Establishment of Foreign Company being a facts-specific issue is liable to be examined agai.....

Tags : Delhi High Court, Permanent Establishment, Foreign Company



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