Case Law Details
Case Name : GSMA Limited Vs DCIT (ITAT Delhi)
Appeal Number : ITA Nos. 1980/Del/2017 & 3035/Del/2019
Date of Judgement/Order : 08/12/2023
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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GSMA Limited Vs DCIT (ITAT Delhi)
Introduction: The recent ruling by the Income Tax Appellate Tribunal (ITAT) Delhi in the case of GSMA Limited vs DCIT has significant implications on the taxability of administrative fees received by the non-resident corporation. The dispute revolves around
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