Case Law Details
Case Name : Netafim Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 1427/Del/2015
Date of Judgement/Order : 20/02/2023
Related Assessment Year : 2010-2011
Courts :
All ITAT ITAT Delhi
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Netafim Ltd. Vs DCIT (ITAT Delhi)
ITAT Delhi held that amount received by the assessee from providing SAP support services and IT support services is not covered within the purview of Fees for Technical Services (FTS) and hence not taxable in India in absence of permanent establi
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