Case Law Details
Case Name : Director of Income Tax Vs B4U International Holdings Ltd. (Bombay High Court)
Appeal Number : I.T Appeal No.-1274/2013
Date of Judgement/Order : 29/04/2015
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Brief of the case:
- The Hon’ble Bombay High Court in the case of B4U International Holdings held that the agents of the foreign company if not exclusively working for assessee and they are not decision makers with no power of concluding contracts and as such their activities being incidental in nature.
- Therefore, such agents cannot be treated as Dependent Agent Permanent Establishment (DAPE) of the assessee.
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