Assistant Director of Income Tax-I, New Delhi v. M/s E-Funds IT Solution Inc., Civil Appeal No. 6082 of 2015, 24 October 2017, (2018), 13 SCC 294

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Summaries

Summary Under

provision of ancillary services rather than direct customer services does not engage a services PE

The assessees were two American Companies, e-Funds Corporation, USA (e-Funds Corp) and e-Funds IT Solutions Group Inc., USA (e-Funds Inc). They...

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Summary Under

MAP agreement re PEs not binding for subsequent years

A MAP settlement agreement between the U.S. and India for other years that treated two affiiliated U.S.-reisdent companies (e-Funds and IT...

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