Withholding tax on foreign arbitral awards – Delhi High Court settles the conundrum

Withholding tax on foreign arbitral awards – Delhi High Court settles the conundrum

The Delhi High Court’s judgment in Glencore International AG v. Dalmia Cement (Bharat) Limited reinforces the pro-enforcement stand adopted by the Indian Courts in recent times. The Court’s decision on tax implications, if any, on a foreign arbitral award would assist several foreign stakeholders seeking to enforce their foreign arbitral awards in India. 

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