Assessee not expected to demonstrate that contracts are not artificially split

CASE LAWS DETAILS

DECIDED BY: ITAT, MUMBAI `L’, BENCH, MUMBAI,

IN THE CASE OF: J. Roy Mc Dermott Eastern Hemisphere Ltd. Vs JCIT, APPEAL NO: ITA No. 8084/Mum/04, DECIDED ON – March 22, 2010

RELEVANT PARAGRAPH

8. We find that there is no dispute

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