Case Law Details
Case Name : Owens Corning Inc. Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 377/Mum/2023
Date of Judgement/Order : 22/05/2023
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Mumbai
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Owens Corning Inc. Vs DCIT (ITAT Mumbai)
ITAT Mumbai held that fabrication charges received from Associate Enterprise doesn’t fall under the purview of fees for technical services (FTS) and accordingly not taxable in India.
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