Case Law Details
Case Name : PCIT Vs Samsung Electronics Co. Ltd. (Delhi High Court)
Appeal Number : ITA 1029/2018
Date of Judgement/Order : 15/01/2025
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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PCIT Vs Samsung Electronics Co. Ltd. (Delhi High Court)
The Delhi High Court ruled that Samsung India Electronics Pvt. Ltd. (SIEL), a wholly owned subsidiary of Samsung Electronics Co., Korea, does not qualify as a ‘Permanent Establishment’ (PE) of its parent company in India under the India-Korea Double Tax Avoidance Agre
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