Supreme Court · 2020 INSC 460 · Decided 22 July 2020
Director of Income Tax-Ii (International Taxation) New Delhi & ANR. v. M/S. Samsung Heavy Industries CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 460 · [2020] 6 S.C.R. 486
- Case number
- CIVIL APPEAL No. 12183/2016
- Decided
- 22 July 2020
- Bench
- R.F. NARIMAN, NAVIN SINHA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Tax/Taxation - India-Korea Agreement for avoidance of double taxation of income and the prevention of fiscal evasion (DTAA) - Arts.5, 7 - Project Office whether a Permanent Establishment (PE) in India - ONGC awarded turnkey contract to a consortium comprising of respondent-assessee, incorporated in South Korea for carrying out work w.r.t the Vasai East Development Project - Assessee set up a Project Office in Mumbai - For the relevant assessment year, assessee's
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