Case Law Details
Case Name : CSC Technology Singapore Pte. Ltd., Singapore Vs. ADIT (ITAT Delhi)
Related Assessment Year : 2007- 08
Courts :
All ITAT ITAT Delhi
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CSC Technology Singapore Pte. Ltd., Singapore Vs. ADIT (ITAT Delhi)
Traveling expenses have been incurred in connection with technical services agreement. Therefore, the expenditure has been incurred for earning royalty/FTS. In spite of the fact that the agreement provides inter-alia for adequate level of support and posting its personnel, the expenses for which will be reimbursed, the fact remains that the expenditure has been incurred for earning the royalty/FTS. The expenditure is that of the assessee and not that of the Ind
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