Case Law Details
Case Name : YUM Restaurants (India) Pvt. Ltd. Vs ITO (Delhi High Court)
Related Assessment Year : 2009-2010
Courts :
All High Courts Delhi High Court
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Brief of the Case
Delhi High Court held In the case of YUM Restaurants (India) Pvt. Ltd. vs. ITO that both entities i.e Yum Asia and Yum Singapore which hold the shares of assessee, Yum India, for pre and post restructuring period respectively, were distinct entities. Although they might be AEs of Yum USA, the ultimate holding company, there is nothing to show that there was any agreement or arrangement that the beneficial owner of such shares would be the holding company, Yum USA. The question Please become a Premium member. If you are already a Premium member, login here to access the full content.
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