Case Law Details
Case Name : CIT Vs M/s Reliance Life Insurance Co. Ltd. (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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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 repetative nature of work and payments were therefore, neither for managerial nor for technical services. Having perused the documents on record and looking to the nature of services described, we do not
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