Case Law Details
Case Name : Invesco Holding Company (US) Inc. Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 784 & 785/Del/2023
Date of Judgement/Order : 23/07/2024
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Delhi
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Invesco Holding Company (US) Inc. Vs ACIT (ITAT Delhi)
ITAT Delhi held that the condition of make available was not satisfied for services when provided by assessee did not enabled the AEs to apply the technology independently. Thus, technical service provided to AEs not taxable.
Facts- The Assessee is a tax resi
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