DIRECTOR OF INCOME TAX, NEW DELHI XVII vs SOFEMA SA, NEW DELHI — C.A. No. 5260/2008

Case Summary: C.A. No. 005260/2008 The Supreme Court dismissed the Director of Income Tax's appeal challenging the concurrent finding that Sofema SA (an MNC) is not a Permanent Establishment under the Double Taxation Avoidance Agreement for Assessment Year 1997-98. The Court upheld the lower courts' decision, finding insufficient evidence from the Department to establish PE status, and accordingly declined to interfere. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.