Judgement Briefs

Taxation Law topic guide

Permanent Establishment, Royalty & Indirect Transfers — Part II Cases

Cases on Permanent Establishment, Royalty & Indirect Transfers — Part II

  1. eBay International AG v. ADIT(2012) 25 taxmann.com 500 (Mumbai-Trib.)
  2. Formula One World Championship Ltd. v. CIT(2017) 15 SCC 602
  3. ADIT v. E-Funds IT Solution Inc.,[2017] 86 taxmann.com 240 (SC)
  4. Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT(2021) 432 ITR 471 (SC)
  5. Tiger Global International III Holdings v. Authority for Advance Rulings, Delhi High Court, 28 August 2024
  6. Hyatt International Southwest Asia Ltd. v. Additional DIT, 2025 INSC 891

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