Payment for supply of technical personnel in India not taxable as FTS

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 n...