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Case Law Details

Case Name : CIT Vs Indusind Bank Ltd (Bombay High Court)
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CIT Vs Indusind Bank Ltd (Bombay High Court)

The issue under consideration is whether the services in relation to issuance of GDRs are covered under the provisions of Section 9(i)(vii) and whether the same liable for TDS under the provisions of Section 195 of the Act?

High Court states that services rendered by Amas Bank were purely of a commercial nature and bore the character of income arising to it wholly outside India, emanating from commercial services rendered by th

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