Case Law Details
Case Name : ACIT Vs VLCC Health Care Ltd (ITAT Delhi)
Appeal Number : ITA No.4414/DEL/2017
Date of Judgement/Order : 09/10/2024
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Delhi
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ACIT Vs VLCC Health Care Ltd (ITAT Delhi)
Conclusion: Since expenses claimed as share of surplus with the collaborator, it was only sharing of revenue and not the claim of expenditure, as per the terms of agreement, the collaborator did not render any service to the assessee, therefore, the provisions of TDS had no appl
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