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Referral fees received by Non Resident assessee not taxable in India
Case Law Details
- Case Name
- CLSA Ltd. Vs Income-tax Officer, (International Taxation)-2(1), Mumbai (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘L’
CLSA Ltd.
versus
Income-tax Officer, (International Taxation)-2(1), Mumbai
IT APPEAL NO. 2010 (MUM.) OF 2008
[ASSESSMENT YEAR 2004-05]
JANUARY 18, 2013
ORDER
P.M. Jagtap, Accountant Member
This appeal filed by the assessee is directed against the order of learned CIT (Appeals)-31, Mumbai dated 14-01-2008.
2. The issue raised in ground No. 1 of this appeal relates to the addition of Rs. 4,22,23,050/- made by the AO and confirmed by the learned CIT (Appeals) on account of the payment claimed to be received by the assessee towards recove...
