August 8, 2025

Decision

Hyatt International has ‘permanent establishment’ in India under India-UAE DTAA; liable to pay tax in India: Supreme Court upholds Delhi HC’s decision

Hyatt International has ‘permanent establishment’ in India under India-UAE DTAA; liable to pay tax in India: Supreme Court upholds Delhi HC’s decision

Amit Kapoor011 mins

Tweet Supreme Court: The principle that arose for determination in the present case, was whether Hyatt International Southwest Asia Ltd. (‘Hyatt International’), a tax resident of the UAE, had a Permanent Establishment (‘PE’) in India under Article 5(1) of the Indo-UAE Double Taxation Avoidance Agreement (‘DTAA’), and whether its income derived under the Strategic Oversight…

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597594 justices vibhu bakhru and tejas karia.webp

AO Is ‘Deciding Authority’ U/S 148A Income Tax Act, Can’t Revise Decision At Instance Of Principal Commissioner: Delhi High Court

Amit Kapoor06 mins

The Delhi High Court has held that the Assessing Officer is the “authority” to decide whether a reassessment action under Section 148 of the Income Tax Act 1961 should be initiated against an assessee and his stance can’t be revised at the instance of another authority. A division bench of Justices Vibhu Bakhru and Tejas…

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Uttarakhand HC Stays SEC Decision Allowing Candidates In Multiple Voter Rolls To Contest Panchayat Polls

Uttarakhand HC Stays SEC Decision Allowing Candidates In Multiple Voter Rolls To Contest Panchayat Polls

Amit Kapoor04 mins

The Uttarakhand High Court on Friday stayed a clarification issued by the State Election Commission (SEC) that permitted candidates to contest local body elections even if their names appeared in multiple electoral rolls. The Court observed that the clarification, on its face of it, appeared to be prima facie contrary to the express provisions of…

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