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Case Law Details

Case Name : Linklaters LLP Vs Asst  Vs CIT (IT)-3(1)(2) Mumbai (ITAT Mumbai)
Appeal Number : ITA No. 1256/Mum/2021
Date of Judgement/Order : 22/02/2023
Related Assessment Year : 2016-17
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Linklaters LLP Vs Asst  Vs CIT (IT)-3(1)(2) Mumbai (ITAT Mumbai)

ITAT Mumbai held that remuneration received for providing legal services doesn’t amount to ‘fees for technical services’, where the provisions of section 9(1)(vii) of the Act is not applicable. Accordingly, t

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