Supreme Court · 2020 INSC 354 · Decided 24 April 2020
Union of India & ANR. v. Exchange Centre
- Court
- Supreme Court of India
- Citation
- 2020 INSC 354 · [2020] 4 S.C.R. 719
- Case number
- CIVIL APPEAL No. 9775/2011
- Decided
- 24 April 2020
- Bench
- A.M. KHANWILKAR, AJAY RASTOGI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(24), 90
Headnote
Income Tax Act, 1961: ss.2(24), 90 - Double Taxation Avoidance Agreement (DTAA) - Respondent, a company incorporated in the UAE was engaged in offering remittance services for transferring amounts from UAE to various places in India - RBI granted permission to respondent - Pursuant thereto, respondent set up liason offices in India - Crucial activities of the liaison offices were of downloading particulars of remittances through electronic media and then printing cheques/drafts drawn on the banks in India, and then courier or dispatch to the
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