Case Law Details
Case Name : Director of Income Tax Vs BBC Worldwide Ltd. (High Court of New Delhi)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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DIT Vs. BBC Worldwise Ltd. (Delhi High Court)- Bombay High Court in Set Satellite (Singapore) Pvt. Ltd. (supra) held that if correct ALP is applied and paid, nothing further would be left to be taxed in the hands of the foreign enterprise. In the said case, Morgan Stanley (supra) as well as Circular No. 23 issued by the CBDT was taken into consideration. The Court was also pleased to record that the commission paid to the agent was 15% services performed by the assessee‘s agent in Indi
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