Services rendered outside India but used in India is taxable in India

Metso Outotec OYJ Vs DCIT (ITAT Kolkata)

ITAT Kolkata held that the assessee has no permanent establishment in India and these services were also rendered outside India but the services has been used in India and, therefore, it is taxable in India.

Facts- The case of the assessee was selected for scrutiny assessment in both the years and accordingly notice under section 143(2) was issued and served upon the assessee. The assessee has provided IT Services to Indian customer

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