CSG International Ltd, London V. DDIT International Taxation Circle 1 (1), Delhi

MA 364/DEL/2022

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116248 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 18-05-2023
• Assessment Year: 2003-2004
• Appeal Filed On: 23-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Business income

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member MA No. 364/Del/2022 (In ITA No. 264/Del/2008 : Asstt. Year: 2003-04) CSG International Ltd., (Now known as Converse Kenari, U.K. London), Adelphi House, 1-11 John Adam Street, London WC2N 6HT Vs. DDIT, Circle-1(1), Intl. Taxation, New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCC3819N Assessee by : Sh. Salil Kapoor, Adv. Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 19.05.2023 Date of Pronouncement: 31.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: Heard the arguments of both the parties and perused the material available on record. 2. It is hereby clarified that “Maintenance Services” shall also be treated as “Business Income”. 3. In the result, the Miscellaneous Application of the assessee is allowed. Order Pronounced in the Open Court on 31/07/2023. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Vice President Accountant Member Dated: 31/07/2023 *Subodh Kumar, Sr. PS*