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2021 (7) TMI 31 - HC - Income TaxTDS u/s 195 - payments made by the assessee to M/s.Impact Fashion International when the service rendered by the non-resident is classified under Technical/managerial/professional services, which is deemed to accrue or arise in India under Section 9(i)(vii) of the Act - Tribunal deleted levy of TDS - HELD THAT:- Having regard to the submissions made by the learned Senior Standing Counsel for the appellant-Revenue and following the ratio laid down by the Hon'ble Division Bench of this Court in the judgment reported in Evolv Clothing Co. (P) Ltd. Vs. Assistant Commissioner of Income-tax, Company Circleii( 1), Chennai [2018 (6) TMI 1324 - MADRAS HIGH COURT] the question of law is decided against the Revenue and in favour of the assessee.
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