Reviewed case brief
DIT v Morgan Stanley and Co
[VERIFY]
[VERIFY] · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 2007
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
Transfer pricing: a foreign enterprise is not liable to tax in India if the Indian subsidiary has been adequately compensated at arm's length.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[VERIFY]
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.