Delhi High Court Rules on Permanent Establishment Under India-Korea DTAA: "Mere Control by Parent Company Does Not Constitute a PE"; Dismisses Revenue Appeals Against Samsung Subsidiary for Lack of Fixed Place, Dependent Agent, or Service PE Evidence
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Delhi High Court Rules on Permanent Establishment Under India-Korea DTAA: “Mere Control by Parent Company Does Not Constitute a PE”; Dismisses Revenue Appeals Against Samsung Subsidiary for Lack of Fixed Place, Dependent Agent, or Service PE Evidence

Court’s Decision The Delhi High Court dismissed the appeals filed by the Revenue challenging the Income Tax Appellate Tribunal’s (ITAT) order. The court concluded that Samsung Electronics Co. Ltd.’s Indian…
Chhattisgarh High Court Stays ₹16.22 Lakh Recovery Order and Arbitrator's Decision Against Paddy Procurement In-charge: "Opportunity to Be Heard Is a Fundamental Principle of Natural Justice, Appeal Rights Under Clause 14 Must Be Honored"
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Chhattisgarh High Court Stays ₹16.22 Lakh Recovery Order and Arbitrator’s Decision Against Paddy Procurement In-charge: “Opportunity to Be Heard Is a Fundamental Principle of Natural Justice, Appeal Rights Under Clause 14 Must Be Honored”

Court’s Decision: The High Court of Chhattisgarh stayed two crucial orders: The Arbitrator-cum-Collector’s order dated 21.10.2024: This order had dismissed the petitioner’s arbitration application. The recovery order dated 29.11.2024: This…