Case Law Details
Case Name : Ashapura Minichem Ltd. (ITAT)
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All ITAT ITAT Mumbai
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In a recent ruling Mumbai Income Tax Appellate Tribunal in the case of Ashapura Minichem Ltd. (ITAT) [2010] 5 taxmann 57 (Mum.-ITAT)] on the issue of tax ability of payments made by the Taxpayer for services rendered outside India, under the provisions of the Indian Tax Laws (ITL) as well as the India- China Tax Treaty (Tax Treaty) held that such payments are taxable in India both under the ITL as well as the Tax Treaty and the Taxpayer is liable to withhold taxes (WHT) from such payments.
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Good decision by ITAT, Mumbai.