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Landmark Cases on International Taxation decided by Indian Judiciary – Summary(PDF Format)

Landmark International Tax  Cases decided by Indian  Judiciary – Summary

1. Vodafone and its legacy …………………………………………………………………522

2. Corporate reorganisations and capital gains ………………………………….523

3. The sanctity of the India-Mauritius Treaty – shaken but intact? …526

4. Royalty & Fees for Technical/Included Services …………………………..532

4.1 Payments to Satellite Operators for broadcasting does not qualify as royalties ……………….533

4.2 Payment towards provision of International Private Leased Circuit is taxable as Royalty …………….534

Landmark International Tax Cases decided by Indian Judiciary – Summary

4.3 Payment made towards the transfer of right to broadcast live matches is not royalty …………..535

4.4 Payment made for services rendered pursuant to a Data Processing Services Agreement does not constitute FTS ………………537

5. The permanence of temporary establishments ………………………………538

5.1          Liaison offices …………..538

5.2 LO not restricted to purchase of goods subject to PE Exposure …..539

5.3 Project  Office    of   Foreign Company   constitutes         PE     in India ………….541

5.4   Branch Office    set up   in     India      does      not         constitute   PE……………………544

6. Procedural Developments …………………………..545

6.1 Petition in respect of rulings by AAR can be subject to writ

jurisdiction of the respective High Court …………………………………….

6.2 Reversal of settled AAR positions …………………………………………………547

7. Conclusion ………………………….549

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