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2017 (11) TMI 200 - HC - Income TaxWithhold tax under section 195 - payments made by it to Steria France for management services fee and consequently deleting the disallowance made by Ld. AO under section 40(a)(i) - whether if a particular item is not part of 'Export Turnover' when it cannot constitute a part of 'Total Turnover' as well? - Held that:- As far as questions A and B are concerned, they stand answered against the Revenue and in favour of the Assessee by the decision of this Court in Principal Commissioner of Income Tax-8 v. Steria India Ltd.(2017 (11) TMI 174 - DELHI HIGH COURT) in the Assessee’s own case for the AY 2011-12.
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