Case Law Details
Case Name : Director of Income Tax New Del Vs ANZ Grindlays Bank (Delhi High Court)
Appeal Number : ITA 563/2007
Date of Judgement/Order : 19/09/2024
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Director of Income Tax New Del Vs ANZ Grindlays Bank (Delhi High Court)
Delhi High Court held that fee in respect of credit card being issued by foreign branches would not be taxable in India since amount payable by those card holders would clearly be debt incurred outside India.
Facts- The instant appeals impug
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