Samsung India Electronics (P.) Ltd. V/s State of U.P. {HIGH COURT OF ALLAHABAD}

Samsung India Electronics (P.) Ltd. V/s State of U.P. {HIGH COURT OF ALLAHABAD}:Date of Order : 12-03-2024simplified explanation of the ruling by the High Court of Allahabad in the case of Samsung India Electronics (P.) Ltd.:Case Overview: Assessee: Samsung India Electronics (P.) Ltd., engaged in the export of Information Technology (IT) design and software development services to its overseas holding company SEC Korea. Issue: The assessee exported IT services under a Letter of Undertaking (LUT) without payment of Integrated Goods and Services...

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