Case Law Details
Case Name : CUB PTY Limited (Formerly Known As Foster's Australia Ltd) Vs. UOI & Ors (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Sandhya Vashisht
In its recent decision, the Delhi High Court has held that the situs of an intangible asset is the situs of the owner of that asset and therefore the transfer of such asset by a nonresident would not be taxable in India even if the asset was being commercially used in India.
Introduction
Under the Income Tax Act, 1961 (IT Act), all income arising (d
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