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Case Law Details

Case Name : CIT Vs M/s. Reliance Life Insurance Co Ltd (Bombay High Court)
Appeal Number : Income Tax Appeal No. 500 of 2017
Date of Judgement/Order : 18/06/2019
Related Assessment Year :
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CIT Vs M/s. Reliance Life Insurance Co Ltd (Bombay High Court)

Assessee had hired the services for various works such as storage of data, scanning of documents, processing charges, call centre operations etc. Looking to the nature of services outsourced, it was held that the same were basically clerical services of repetitive nature of work and payments were therefore, neither for managerial nor for technical services.

Nature of services received by the assessee do not requires certain parameters of technical / managerial skill of highly specialized competency and falls within the purview of Section 194C of the Act and not 194J of the Act.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

1. Revenue is in the appeal against the judgment of the Income Tax Appellate Tribunal, Mumbai (“the Tribunal” for short) dated 22.6.2016.

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