INCOME TAX CASE LAWS 17.10.2026
INCOME TAX CASE LAWS 17.10.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 9 Income-tax Act, 1961 Expedia Lodging Partner Services Sarl v. ACIT International Taxation Click Here Where an Indian affiliate was found not to constitute a dependent agent permanent establishment (DAPE) as per Article 5(5) of the India-Switzerland DTAA on identical… Read More »