Union of India v. UAE Exchange Centre

425 ITR 30Supreme Court of India2020#15847 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 5(1)Section 5(3)(e)Section 5(4)(e)Section 5(4)(f)

Issues it is cited on

business connectionassistant directorsurvey under section 133ainterest u/s 234btax treatypermanent establishmentinterest under section 234badvance taxsection 234bdouble taxationcommissioner (appeals)section 133

Judgments citing Union of India v. UAE Exchange Centre

Oxbow Energy Solutions B.V., Thane vs. The Deputy Commissioner of Income, Mumbai

The appeal of the assessee is partly allowed

ITA 4769/MUM/2023[2021-2022]Status: DisposedITAT Mumbai04 Nov 2025AY 2021-2022

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nishant Thakkar, Ms. JasminFor Respondent: Shri. Krishna Kumar, Sr. DR
Section 143(3)

…mean substantiating a negative fact which cannot be done and accordingly the conclusion drawn based on the said finding cannot be sustained. 11. The Hon'ble Supreme Court in the case of UOI v. U.A.E. Exchange Center [2020] 116 taxmann.com 379/273 Taxman 122/425 ITR 30 (SC) it is observed that the LO was permitted to undertake only those activities which were specified in the approval granted by the Reserve Bank of India (RBI). It was noted that the said permission contained a clear stipulation prohibiting the LO from rendering any consultancy or other services, either directly or indirectly, and whether for con…

ADIT (It)-3(2), Mumbai vs. M/S. Nagase & Company Ltd., Mumbai

In the result, appeal by the Revenue is dismissed

ITA 2312/MUM/2007[2003-2004]Status: DisposedITAT Mumbai09 Sept 2022AY 2003-2004

Bench: Shri Prashant Maharashi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri C.T. Mathews
Section 143(3)Section 234BSection 250

…reparatory or auxiliary character shall not be considered as permanent establishment. While dealing with the meaning of the term „preparatory‟ and „auxiliary‟ in context of India UAE DTAA, Hon‟ble Supreme Court in Union of India vs UAE Exchange Centre, [2020] 425 ITR 30 (SC), observed as under: “The expression "preparatory" is not defined in the 1961 Act or the DTAA. The dictionary meaning of that expression can be traced to term "preparatory work" and "travaux preparatoires", which in the Black's Law Dictionary (Eleventh Edition), read thus: — "preparatory work. See TRAVAUX PREPARATOIRES. travaux preparatoires.…

M/S. Nagase & Company Ltd., Mumbai vs. ADIT (I.T) - RG.-3(2), Mumbai

In the result, appeal by the Revenue is dismissed

ITA 1805/MUM/2007[2003-2004]Status: DisposedITAT Mumbai09 Sept 2022AY 2003-2004

Bench: Shri Prashant Maharashi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri C.T. Mathews
Section 143(3)Section 234BSection 250

…reparatory or auxiliary character shall not be considered as permanent establishment. While dealing with the meaning of the term „preparatory‟ and „auxiliary‟ in context of India UAE DTAA, Hon‟ble Supreme Court in Union of India vs UAE Exchange Centre, [2020] 425 ITR 30 (SC), observed as under: “The expression "preparatory" is not defined in the 1961 Act or the DTAA. The dictionary meaning of that expression can be traced to term "preparatory work" and "travaux preparatoires", which in the Black's Law Dictionary (Eleventh Edition), read thus: — "preparatory work. See TRAVAUX PREPARATOIRES. travaux preparatoires.…

M/S. Nagase & Company Ltd., Mumbai vs. ADIT (I.T) - RG.-3(2), Mumbai

In the result, appeal by the Revenue is dismissed

ITA 1803/MUM/2007[2001-2002]Status: DisposedITAT Mumbai09 Sept 2022AY 2001-2002

Bench: Shri Prashant Maharashi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri C.T. Mathews
Section 143(3)Section 234BSection 250

…reparatory or auxiliary character shall not be considered as permanent establishment. While dealing with the meaning of the term „preparatory‟ and „auxiliary‟ in context of India UAE DTAA, Hon‟ble Supreme Court in Union of India vs UAE Exchange Centre, [2020] 425 ITR 30 (SC), observed as under: “The expression "preparatory" is not defined in the 1961 Act or the DTAA. The dictionary meaning of that expression can be traced to term "preparatory work" and "travaux preparatoires", which in the Black's Law Dictionary (Eleventh Edition), read thus: — "preparatory work. See TRAVAUX PREPARATOIRES. travaux preparatoires.…

The ADIT(It)-3(2), Mumbai vs. M/.S Nagase & Company Ltd, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 343/MUM/2006[2001-2002]Status: DisposedITAT Mumbai09 Sept 2022AY 2001-2002

Bench: Shri Prashant Maharashi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri C.T. Mathews
Section 143(3)Section 234BSection 250

…reparatory or auxiliary character shall not be considered as permanent establishment. While dealing with the meaning of the term „preparatory‟ and „auxiliary‟ in context of India UAE DTAA, Hon‟ble Supreme Court in Union of India vs UAE Exchange Centre, [2020] 425 ITR 30 (SC), observed as under: “The expression "preparatory" is not defined in the 1961 Act or the DTAA. The dictionary meaning of that expression can be traced to term "preparatory work" and "travaux preparatoires", which in the Black's Law Dictionary (Eleventh Edition), read thus: — "preparatory work. See TRAVAUX PREPARATOIRES. travaux preparatoires.…

M/S. Nagase & Co. Ltd., Mumbai vs. CIT(A) Xxxiii, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 118/MUM/2006[2001-2002]Status: DisposedITAT Mumbai09 Sept 2022AY 2001-2002

Bench: Shri Prashant Maharashi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri C.T. Mathews
Section 143(3)Section 234BSection 250

…reparatory or auxiliary character shall not be considered as permanent establishment. While dealing with the meaning of the term „preparatory‟ and „auxiliary‟ in context of India UAE DTAA, Hon‟ble Supreme Court in Union of India vs UAE Exchange Centre, [2020] 425 ITR 30 (SC), observed as under: “The expression "preparatory" is not defined in the 1961 Act or the DTAA. The dictionary meaning of that expression can be traced to term "preparatory work" and "travaux preparatoires", which in the Black's Law Dictionary (Eleventh Edition), read thus: — "preparatory work. See TRAVAUX PREPARATOIRES. travaux preparatoires.…

Union of India v. UAE Exchange Centre (425 ITR 30) — Cited in 6 Judgments | BharatTax