sudheer kumar

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VCH - Case Law - Substance Check for PE Determination | #globaltransferpricingservices #transferpricingservicesinindia #caselaw #tax #hyatt International #supreme Court

VCH - Case Law - Substance Check for PE Determination

VCH - Case Law - Substance Check for PE Determination

Supreme Court in the case of Hyatt International Southwest Asia Ltd v. ADIT Civil Appeal No. <br>9766 of 2025 <br> <br>Upheld the Delhi High Court ruling that Hyatt had a Fixed Place PE in India under Article 5(1) of the DTAA. Income from the SOSA was attributable to this PE and thus taxab

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VCH - Case Law - Taxability of Employee Stock Purchase Scheme (‘ESPS’) in the hands of Employees | #employee Stock Purchase Scheme (ESPS) #globaltransferpricingservices #transferpricingservicesinindia #tax #caselaw #advisory #llp #v-cfo

VCH - Case Law Update - Taxability of Employee Stock Purchase Scheme (‘ESPS’) in the hands of Employees

VCH - Case Law Update - Taxability of Employee Stock Purchase Scheme (‘ESPS’) in the hands of Employees

Delhi High Court in the Case of Ravi Kumar Sinha v. CIT [IT APPEAL NOS. 281 & 770 OF <br>2008 dated 14 Aug 2024] <br>Shares allotted to the taxpayer under an Employee Stock Purchase Scheme (ESPS) were subject to a lock-in <br>period and could not be sold in the open market due to a com

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