Adobe Systems Inc. v. ADIT, W.P.(C) 2384/2013 (Delhi High Court)

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Summaries

Summary Under

no ability to tax US resident on fees of Indian sub which already were subject to tax in accordance with the arm's length pricing standard

The taxpayer, which was a U.S.-resident corporation not having any business operations in India, received software-related research and...

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Summary Under

not carrying on business "through" sub's premises if no right to use them

A wholly owned Indian subsidiary of the taxpayer (“Adobe India”) provided software related research and development (R&D) services on a cost...

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