SUPREME COURT OF INDIA
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SPECIAL LEAVE TO APPEAL (C) NO. 10482 OF 2016
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Director of Income-tax (IT)-II...............................................................Appellant.
v.
B4U International Holdings Ltd.
...........................................................Respondent |
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A.K. SIKRI AND N.V. RAMANA, JJ.
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| Date :JULY 1, 2016 |
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| Appearances |
Ranjit Kumar, SG, S. Wasim A. Qadri and Mrs. Anil Katiyar, Advs. for the Petitioner.
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Section 9 of the Income Tax Act, 1961 — Income — Income deemed to accrue or arise in India — SLP granted against high courts ruling that where assessee, a Mauritius based telecaster of TV channels carried out entire activity from Mauritius and its affiliates/agents in India were remunerated on arms length basis for carrying out only routine functions in India did not constitute assessees PE in India — Director of Income Tax vs. B4U International Holdings ltd.
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ORDER
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1. Delay condoned.
2. Leave granted.
3. To be heard along with C.A. No. 7363 of 2009.
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[2016] 240 TAXMAN 575 (SC) |
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