Supreme Court · 2007 INSC 633 · Decided 18 May 2007
Commissioner of Income Tax, Meerut and ANR. v. M/S. Hyundai Heavy Industries CO. LTD
- Court
- Supreme Court of India
- Citation
- 2007 INSC 633 · [2007] 7 S.C.R. 288
- Case number
- CIVIL APPEAL No. 2734/2007
- Decided
- 18 May 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 9, 44BB, 143(2), 144, 9(1)
Headnote
OF INCOME TAX, MEER.UT AND ANR. · . ,· ' MIS. HYUNDAI HEAVY INDUSTRIES CO. LID ... MAY 18,2007 B [SR KAPADIA AND B. SUDERSHAN REDDY, JJ.l · Income Tax Act, 1961-Sections 9, 44BB, 143 (2) & 144-Convetition for Avoidance of Double Taxation-Article 7-Contract entered that the contract is divisible into Indian operatio~ and foreign opera#om; · that income from Indian operations is not liable to tax as it did not have Permanent Establishment in India; and that the inco,,,e froni foreign operations. is not D liable to tax·.as. it is earned
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)