# THE PR. COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs SAMSUNG ELECTRONICS CO. LTD.

Court: Delhi High Court
Date: 2025-01-15
Citation: ITA-1029/2018 2025:DHC:164-DB
Petitioner: THE PR. COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3
Respondent: SAMSUNG ELECTRONICS CO. LTD.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/YVA15012025ITA10292018_183132.pdf)

## Judgment text (excerpt)

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09 January 2025 Judgment pronounced on: 15 January, 2025 ITA 1029/2018 THE PR. COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs. versus SAMSUNG ELECTRONICS CO. LTD. .....Respondent Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani, Mr. Jainender Singh Kataria & Ms. Kanika Jain, Advs. ITA 1058/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs. versus SAMSUNG ELECTRONICS CO. LTD. .....Respondent Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani, Mr. Jainender Singh Kataria & Ms. Kanika Jain, Advs. ITA 1060/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Sanjay Kumar, SSC with ITA 1029/2018 & Connected Matters 3 .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs. versus SAMSUNG ELECTRONICS CO. LTD .....Respondent Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani, Mr. Jainender Singh Kataria &

https://niyam.ai/judgements/high-court/2025/january/the-pr-commissioner-of-income-tax-international-taxation-3-vs-samsung-electronics-co-ltd