DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD
In the result, appeal filed by the Revenue is dismissed
ITA 858/PUN/2025[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21
Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)
Section 201Section 250Section 9(1)(vii)
Section 9(1) of the Act provides under what conditions FTS income shall be considered accrue or arise in India. Explanation 2 to Section 9(1)(vu) of the Act gives definition of FIS and which provides that any service falls within the definition of FTS are either