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Case Law Details

Case Name : DCIT Vs M/s AT & S India Pvt . Ltd. (ITAT Kolkata)
Appeal Number : IT Appeal No. 1160 & 2305 of 2013
Date of Judgement/Order : 15/10/2015
Related Assessment Year : 2008-09 & 2004-05
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Brief of the case:

The ITAT Kolkata in the case of M/s AT & S India P. Ltd. held that the reimbursement made to holding co. by its subsidiary towards the share technology services is not taxable in the hands of receiving co. (holding co.) because the reimbursem

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