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India vs SC Lowy P.I. (Lux): JUDGEMENT

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India vs SC Lowy P.I. (Lux): JUDGEMENT

Case Information

  • Court: Income Tax Appellate Tribunal, Delhi Bench ‘D’, New Delhi
  • Case No: ITA No. 3568/DEL/2023
  • Applicant: SC Lowy P.I. (Lux) S.A.R.L., Luxembourg
  • Defendant: Assistant Commissioner of Income Tax, International Taxation, Circle 3(1)(2), Delhi
  • Judgment Date: 30 December 2024

The judgment in SC Lowy P.I. (Lux) S.A.R.L. vs Assistant Commissioner of Income Tax (ACIT) revolved around the denial of treaty benefits under the Double Taxation Avoidance Agreement (DTAA) between India and Luxembourg. The central issue was whether the appellant, a Luxembourg-based entity, was entitled to these benefits, given allegations by the tax authorities of treaty shopping, lack of economic substance, and non-beneficial ownership.

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Categories: India
Tags: Cross Border Taxation, Double Tax Treaty, Economic Substance, International Tax, MLI, Multilateral Instrument, Principal Purpose Test, Tax Compliance, Treaty Shopping
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