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Case Law Details

Case Name : Owens Corning (Singapore) Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 2041/MUM/2022
Date of Judgement/Order : 09/03/2023
Related Assessment Year : 2019-2020
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Owens Corning (Singapore) Pvt. Ltd. Vs DCIT (ITAT Mumbai)

ITAT Mumbai held that charges received for carrying out of re-fabrication of bushing doesn’t tantamount to ‘make available of technical knowledge, experience, skill, know-how or process’ and hence cannot be taxed und

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