Director Of Income Tax (International Taxation)& Anr. vs Samsung Heavy Industries Co. Ltd.

Authority: Supreme Court Date: 2020-07-22 AY: 2007-08 Section: 9, 90(2), 5 Acts: Income Tax Act 1961, Double Taxation Avoidance Agreement between India and Korea Result: Assessee Citation: (2020)108 CCH 0050 ISCC : (2020)192 DTR 0001 (SC): (2020)426 ITR 0001 (SC): (2020)272 TAXMAN 0 Justices: R. F. NARIMAN, NAVIN SINHA & B.R. GAVAI, JJ. Appeal No: CIVIL APPEAL NO. 12183 OF 2016
Whether the Project Office of a foreign company constitutes a Permanent Establishment (PE) under Article 5 of the India-Korea DTAA, and whether profits from offshore activities can be attributed to it --- Held No, as the Project Office was for preparatory/auxiliary activities and the Revenue failed to discharge its burden of proving attribution of profits.

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