Case Law Details
Case Name : GE Precision Healthcare LLC Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 404/Del/2023
Date of Judgement/Order : 14/058/2023
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Delhi
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GE Precision Healthcare LLC Vs ACIT (ITAT Delhi)
ITAT Delhi held that software licence fee received as reimbursement, in absence of a Permanent Establishment in India, is not taxable. Accordingly, addition towards the same deleted.
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