Case Law Details
Case Name : SPX India Pvt. Ltd. Vs CIT (ITAT Delhi)
Appeal Number : ITA No. 976/Del/2011
Date of Judgement/Order : 16/07/2013
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Delhi
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SPX India Pvt. Ltd. Vs CIT (ITAT Delhi)
Tax was required to be deducted at source on share of ISO audit expenses paid to foreign parent company, as element of income was embedded in receipt of auditor.
FULL TEXT OF THE ITAT JUDGEMENT
Assessee is in appeal before us against the order of ld. CIT (A) dated 31.12.2010 passed for A.Y. 2007-08.
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