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Case Law Details

Case Name : Samsung Electronics Co. Ltd. Vs. DCIT (Int. Taxation)- ITAT Delhi
Appeal Number : ITA Nos. 65 to 70/Del/2013, 315, 982/D/2016 & 4705, 4706/Del/2017
Date of Judgement/Order : 22/03/2018
Related Assessment Year : 2004-05 to 2014-15
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Samsung Electronics Co. Ltd. Vs. DCIT (Int. Taxation)- ITAT Delhi

Analysis of the Samsung Case on the Determination of a Permanent Establishment (PE) for Services Provided by Seconded Employees of a Korean Parent to Its Subsidiary in India

This article examines the ruling of the Delhi Bench of the Income Tax Appellat

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