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Payment for supply of technical personnel in India not taxable as FTS
Case Law Details
- Case Name
- Apollo Consulting Services Corporation Vs Director of Income-tax (International Taxation), Mumbai (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘L’
Apollo Consulting Services Corporation
versus
Director of Income-tax (International Taxation), Mumbai
IT Appeal No. 2983 (Mum.) of 2010
[Assessment year 2005-06]
July 27, 2012
ORDER
Amit Shukla, Judicial Member
This appeal has been filed by the assessee against the order dated 30.3.2010 passed by the Director of Income Tax, Mumbai u/s 263 for the assessment year 2005-2006.
2. Brief facts relevant for the issue involved in the appeal are that assessee, M/s. Apollo Consulting Services Corporation (hereinafter referred to as ACSC) is a non-resident compa...
