Case Law Details
Case Name : Director of Income Tax Vs A.P. Moller Maersk A/S (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Brief of the case
Assessee is a foreign company engaged in shipping business and had 3 clearing agents in India; namely, Maersk Logistics India Limited (MLIL), Maersk India Private Limited (MIPL) and Safmarine India (Pvt) Limited (SIPL). The assessee procured and maintained a global telecommunication facility called MaerskNet for effective and efficient conduct of the business via networking with the agents. The agents were to share the cost of this equipment and therefore the assessee received the reimbursement of cost from the agents. The Assesssing officer did not accept this contention a...
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