Director of Incometax (International Taxation) & Anr. v. Morgan Stanley & Co. & Anr.

Case Laws Analysis
Relied on United Spirits Ltd. v. Dy. CIT 2020 TaxPub(DT) 2352 (Bang-Trib)
Relied on Lummus Technology Heat Transfer BV v. DCIT 2019 TaxPub(DT) 8011 (Del-Trib)
Relied on Celltick Technologies Ltd. v. DCIT 2019 TaxPub(DT) 2689 (Mum-Trib)
Relied on ESS Advertising (Mauritius) SNC et Compagnie v. Dy. DIT 2019 TaxPub(DT) 0900 (Del-Trib)
Relied on DIT & Anr. v. Corning SAS India Branch Office & Anr. 2018 TaxPub(DT) 3568 (Del-Trib)
Followed on Taj TV Ltd. v. Additional Director of Income Tax (International Taxation) 2017 TaxPub(DT) 0414 (Mum-Trib)
Followed on Aspect Software Inc v. ADIT 2015 TaxPub(DT) 2422 (Del-Trib)
Followed on Morgan Stanley International Incorporated v. Dy. DIT 2015 TaxPub(DT) 0946 (Mum-Trib)
Relied on Principal Officer LG Electronics Inc v. Asstt. DIT 2014 TaxPub(DT) 3806 (All-HC)
Followed on Dy. DIT v. JC Bamford Excavators Ltd. 2014 TaxPub(DT) 2611 (Del-Trib)
Relied on Convergys Customer Management Group Inc. v. Asstt. Director of Income Tax 2014 TaxPub(DT) 2064 (Del-Trib)
Applied on CIT v. E-Funds IT Solution & Ors. 2014 TaxPub(DT) 1849 (Del-HC)
Followed on IJM (India) Infrastructure Ltd. v. Asstt. CIT 2014 TaxPub(DT) 1835 (Hyd-Trib)
Relied on Dy. CIT v. Sumi Motherson Innovative Engineering Ltd. 2014 TaxPub(DT) 1062 (Del-Trib)
Relied on In Re, Booz & Company (Australia) (P) Ltd. & Ors. 2014 TaxPub(DT) 0823 (AAR)
Distinguished on Hapag-Lloyod Container Line Gmbh v. Addl. Director of Income Tax (Indernational Taxation) 2012 TaxPub(DT) 2192 (Mum-Trib)
Followed on Janak Dehydration (P) Ltd. v. Asstt. CIT 2010 TaxPub(DT) 2292 (Ahd-Trib)
Distinguished on CIT v. Nalwa Sons Investments Ltd. 2010 TaxPub(DT) 2208 (Del-HC)
Relied on Purity Techtextile (P) Ltd. v. Asstt. CIT & Anr. 2010 TaxPub(DT) 1463 (Bom-HC)
Distinguished on Pride Foramer S.A.S. v. Asstt. CIT 2010 TaxPub(DT) 0939 (Del-Trib)
Relied on In re, K.T. Corporation 2009 TaxPub(DT) 1763 (AAR)
Relied on Director of Income-tax v. Galileo International Inc. 2009 TaxPub(DT) 1488 (Del-HC)
Affirmed on Morgan Stanley & Co., In Re v. 2006 TaxPub(DT) 1350 (AAR)
Partly Affirmed on Morgan Stanley & Co., In Re v. 2006 TaxPub(DT) 1350 (AAR)
Overruled on Morgan Stanley & Co., In Re v. 2006 TaxPub(DT) 1350 (AAR)

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The Tax PublishersCivil Appeal Nos. 2914 & 2915 of 2007 2007 TaxPub(DT) 1354 (SC) : (2007) 016 (I) ITCL 0189 : (2007) 292 ITR 0416 : (2007) 210 CTR 0419 : (2007) 162 TAXMAN 0165 Director of IT (International Taxation) & Anr. v. Morgan Stanley & Co. & Anr. SUBSCRIBE FOR FULL CONTENT