Back
INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
SHRI ANUBHAV SHARMA, JM, SHRI MANISH AGARWAL, AM
Subramaniam Hariharan – Appellant
Versus
ACIT – Respondent
| Table of Content |
|---|
| 1. tax implications of payments for international legal services. (Para 2 , 3) |
| 2. arguments on the classification of services and tax obligations. (Para 4 , 5 , 6) |
| 3. court's observations on the nature of professional vs technical services. (Para 8 , 9 , 11) |
| 4. judgment affirming distinction in service classifications under tax law. (Para 18 , 19 , 20) |
ORDER
PER ANUBHAV SHARMA, JM
The ITA Nos.600/Del/2020 and 9832/Del/2019 are cross appeals preferred by the Revenue as well as the assessee Subramaniam Hariharan, respectively, against the order dated 29.11.2019 of the Ld. Commissioner of Income-tax (Appeals)-43, New Delhi (hereinafter referred to as the Ld. First Appellate Authority or ‘the Ld. FAA’, for short) in Appeal No.10031/2019-20 arising out of the appeal before it against the order dated 22.03.2016 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ACIT, Circle 63(1), Delhi (hereinafter referred to as the Ld. AO) and the No.2134/Del/2018 is the appeal preferred by the assessee, Anand and Anand against the order dated 18.01.2018 of the Ld. FAA in Appeal No.18/10496/2016-17/248 arising out of the appeal before it against t
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
