HC quashed Reassessment made to tax Royalty by invoking Force of Attraction Rule
Delhi High Court quashed Reassessment made to tax Royalty by invoking Force of Attraction Rule Oracle System Corporation v. ADIT [Del HC] W.P. No. 12856 and 12870 of 2009 Date of decision: October 08, 2015 Facts of the case The assessee is a company incorporated in USA and into the business of supplying and replication… Read More »