Non-resident Services to Foreign Clients Exempt from Section 9 Provisions

Shell Global Solutions International BV Vs DCIT (ITAT Ahmedabad) Services Rendered Outside India by Non-residents to foreign clients of Indian Entity will not Fall under Deeming Provisions of Section 9 of Income Tax Act, 1961 The Ahmedabad bench of Income-tax Appellate Tribunal (herein referred to as “ITAT” or “Tribunal”) has recently held that where the services performed by a non-resident taxpayer outside India for foreign clients of an Indian entity for it business outside India and for those services the non-resident has also received payments outside India, such in...