M/S Glaxosmithkline Asia Pvt. Ltd., ... vs Dcit, Chandigarh on 30 July, 2021
CIT vs Samsung Electronics Co Ltd: 185 Taxman 313 (Kar) [Pg.
313 of PB-CL-2 for AY 2006-07]
CIT, International Taxation, Bangalore vs Sonata Information
Technology Ltd: 232 CTR 20 (Kar) [Pg. 339 of PB-CL-2 for AY
2006-07]
Van Oord ACZ India (P) Ltd vs CIT: 189 Taxman 232 (Del) [Pg.
339 of PB-CL-2 for AY 2006-07]
Mahindra & Mahindra Ltd vs DCIT: 122 TTJ 577 (Mum)(SB)
[approved by the Bombay High Court in the case reported as
DIT(IT) vs Mahindra and Mahindra Ltd: 365 ITR 560 (Bom)]
[Pg. 352-387 of PB-CL-2 for AY 2006-07]
It is submitted that GSK Biologicals SA under section 245Q(1) of the
Act filed application before the Authority of Advance Rulings to decide,
whether it would result in a Permanent Establishment in India within
the meaning of Article 5 of the Double Taxation Avoidance Agreement
between India and Belgium.