SQS India BFSI Ltd. (formerly known as M/s. Thinksoft Global Services Ltd.), CHENNAI V. DCIT Corporate Circle 6(2), CHENNAI
ITA 223/CHNY/2019
2012-2013
Pronouncement Date: -
Result: Partly Allowed
Business incomeDouble taxation reliefOpportunity of being heardServices rendered outside IndiaDeemed to accrue or arise in india Retrospective amendmentPermanent establishmentNon-deduction of taxTDSSet aside
40(a)(ia)1959(1)9(1)9(1)7213