2017 (11) TMI 200

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..... rnover' as well? - Held that:- As far as questions A and B are concerned, they stand answered against the Revenue and in favour of the Assessee by the decision of this Court in Principal Commissioner of Income Tax-8 v. Steria India Ltd.(2017 (11) TMI 174 - DELHI HIGH COURT) in the Assessee’s own case for the AY 2011-12. - ITA 762/2017 - - - Dated:- 19-9-2017 - JUSTICE S. MURALIDHAR AND JUSTICE .....

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..... in the circumstances of the case the ITAT was correct in law in holding that the Assessee was not liable to withhold tax under section 195 of the Act on payments made by it to Steria France for management services fee and consequently deleting the disallowance made by Ld. AO under section 40(a)(i) of the Act? B. Whether on facts and in the circumstances of the case the ITAT was correct in law .....

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..... ent services and the details of income have been given in a consolidated manner also including IT enabled service segment when the comparable company itself declares it as software development services provider in its annual report at several places? 4. As far as questions A and B are concerned, they stand answered against the Revenue and in favour of the Assessee by the decision of this Court .....

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