Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 614 - AT - Income TaxIncome accruing or arising in India u/s 9(1)(i) - amount received by the assessee from Tata Communications Ltd as “standby maintenance charges” - whether it is in the nature of “Fees for Technical Services” under section 9(1)(vii)? - HELD THAT:- We find that the Co-ordinate Bench of Tribunal in assessee”s own case in Reliance Globalcom Ltd [2021 (7) TMI 46 - ITAT MUMBAI] for assessment year 2014–15, while holding that amount received by the assessee towards “standby maintenance charges” from Tata Communications Ltd is not in the nature of “Fees for Technical Services” under section 9(1)(vii). - Decided against revenue.
|