SPENCER STUART INTERNATIONAL B.V.,NETHERLANDS V. ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAX) - CIRCLE 4(2)(2), MUMBAI
ITA 7262/MUM/2025
2023-2024
Pronouncement Date: 24-07-2026
Result: Partly Allowed
Set asideBusiness incomeOpportunity of being heardTransfer pricingInternational transactionRule of consistencyPrinciple of natural justiceTDSSource of fundCompetent authorityDouble taxation reliefPermanent establishment143(3)11 234B