SUPREME COURT OF INDIA
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SPECIAL LEAVE TO APPEAL (C) NO. 27091 OF 2015
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Director of Income-tax (IT)-I..........................................................................Appellant.
v.
A.P. Moller Maersk ........................................................................................Respondent |
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A.K. SIKRI AND ROHINTON FALI NARIMAN, JJ.
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| Date :SEPTEMBER 24, 2015 |
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| Appearances |
Guru Krishna Kumar, Sr. Adv., D.L. Chidananda, Ms. Sadhana Sandhu and Mrs. Anil Katiyar, Advs. for the Petitioner.
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Section 9 read with section 172 of the Income Tax Act, 1961 — Income — Income deemed to accrue or arise in India — Payments made by Indian agents to foreign shipping company as reimbursement of share of cost for maintaining a global net communication system was not fees for technical services — Director of income tax vs. AP Moller Maersk.
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ORDER
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1. Leave granted.
2. To be heard along with C.A. No. 3911/2015.
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[2015] 235 TAXMAN 513 (SC) |
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