{"id":1876,"date":"2025-08-04T12:26:19","date_gmt":"2025-08-04T12:26:19","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1876"},"modified":"2025-08-04T12:26:20","modified_gmt":"2025-08-04T12:26:20","slug":"income-tax-sc-judgement-dated-24-07-2025-hyatt-international-has-pe-in-india-hence-income-attributable-is-taxable-in-india","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/04\/income-tax-sc-judgement-dated-24-07-2025-hyatt-international-has-pe-in-india-hence-income-attributable-is-taxable-in-india\/","title":{"rendered":"Income Tax SC Judgement Dated 24\/07\/2025 – Hyatt international has PE in India hence income attributable is taxable in India\u00a0"},"content":{"rendered":"\n

Case of Hyatt International Southwest Asia Ltd vs Addl Director of Income tax, SC Judgement dated 24th<\/sup>\u00a0July 2025.\u00a0<\/em>The apex court has held that Hyatt International has a fixed place Permanent Establishment in India within the meaning of Article 5(1) of the DTAA, and hence income received under Strategic Oversight Services Agreement (SOSA) attributable to such PE and is taxable in India.\u00a0<\/p>\n\n\n\n

(Link: SC Judgement Dated 24\/07\/25)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Hyatt International Southwest Asia Ltd vs Addl Director of Income tax, SC Judgement dated 24th\u00a0July 2025.\u00a0The apex court […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-1876","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"\nIncome Tax SC Judgement Dated 24\/07\/2025 - 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