Tag Archives: Force of Attraction Rule

HC quashed Reassessment made to tax Royalty by invoking Force of Attraction Rule

By | October 24, 2015

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 »