Consultancy charges paid to non resident for project outside India not deemed to accrue or arise in India

IN THE ITAT CHENNAI BENCH ‘A’ Ajappa Integrated Project Management Consultants (P.) Ltd. V/s. Assistant Commissioner of Income-tax, Company Circle-I (2), Chennai IT Appeal Nos. 349 & 578 (Mds.) of 2012 [Assessment Year 2008-09] JUNE 25, 2012 ORDER N.S. Saini, Accountant Member These are cross appeals filed by the assessee and Revenue against the order of the CIT(A)-III, Chennai, dated 21.12.2011, passed in assessment year 2008-09. 2. In the assessee’s appeal, the assessee has taken the following grounds of appeal: “1.  The order of the CIT(A) is c...