· Delhi HC in the case of Godaddy held that domain name registration of third parties are not royalty. They only acting as a Registrar and offering its services to its customers for having their domain names registered.
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Delhi High Court recently ruled against UAE-based Hyatt
International Southwest Asia Ltd. (Assessee), holding that it has a Fixed Place
Permanent Establishment (PE) in India, specifically at the premises of Hyatt
Regency, Delhi. Despite the Assessee's argument that attribution should not be
made due to global losses, the court expressed reservations about this stance,
emphasizing the need to treat PE as an independent taxable entity for
attribution purposes.
·
In the case of Bar council of India, Delhi HC
condones the delay of filing of Form 10.
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Delhi High Court gave a decision that Software Sale Payment
Not Royalty under India-Singapore DTAA: Case Name : CIT - International
Taxation Vs DXC Technology Services Singapore Pte. Ltd
·
In the case of Federal Bank, the Delhi HC held
that before passing the order, the AO should provide sufficient time & opportunity
to the taxpayer. Same was further confirmed by court in the case of GAC
Shipping India.
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Delhi High Court has held that merely because a person holds
an office in a corporate entity, it would not be sufficient to treat such
individual as the “principal officer” for income tax prosecution matters
pertaining to the company. The finding that an individual is the “principal
officer” must be based on the fact that the person was connected with the
management or administration of the company.
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