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Case Law Details

Case Name : Kodak India Pvt. Ltd Vs. Addl. Commissioner of Income Tax (ITAT Mumbai)
Related Assessment Year :
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Kodak India Pvt. Ltd vs. Addl. Commissioner of Income Tax (ITAT Mumbai), ITA No. 7349/Mum/2012, Date of Pronouncement : 30-04-2013

It is undisputed that the transaction involve two domestic companies, who are individual and independent subsidiaries of their own and independent holding companies. This is also not in dispute that neither of the holding companies could be called the AE of the other contracting party. This is also not in dispute that, there is any transaction, involving a non resident company.

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