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Taxability of Offshore services under DTAA post-amendment in S. 9(1)(vii)
Case Law Details
- Case Name
- M/s. IHI Corporation Vs. The Addl. Director of Income-tax (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009- 10
- Courts
- All ITAT, ITAT Mumbai
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ITAT MUMBAI BENCH ‘L’
IHI Corporation
Versus
Additional Director of Income-tax (International Taxation)
IT Appeal No. 7227 (Mum.) of 2012
[ASSESSMENT YEAR 2009-10]
Date of Pronouncement – 13.03.2013
ORDER
R.S. Syal, Accountant Member
This appeal by the assessee arises out of the order dated 10.10.2012 passed by the Assessing Officer u/s 143(3) read with section 144C(13) of the Income-tax Act, 1961 (hereinafter also called as ‘the Act’) in relation to the assessment year 2009-2010.
2. First issue in this appeal is against taxability of a sum of Rs. 60,51,59,793 und...
