Case Law Details
Case Name : Aluminium Pechiney Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 9483/Del/2019
Date of Judgement/Order : 06/09/2023
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Delhi
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Aluminium Pechiney Vs DCIT (ITAT Delhi)
ITAT Delhi held that amount received towards service rendered by the assessee is in connection with installation/erection of plant and machinery involved in mining of natural resources fall within the exceptions provided under Article 12(5)
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