Sponsored
    Follow Us:

Case Law Details

Case Name : CUB PTY Limited (Formerly Known As Foster's Australia Ltd) Vs. UOI & Ors (Delhi High Court)
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored
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

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Author Bio


My Published Posts

Vivas se Vishwas Scheme – Perspective of CBDT & released FAQ Start-ups are welcome in Defence Sector: Make II Policy Obtaining a Certificate of registration for Start-ups View More Published Posts

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
June 2025
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
30