DCIT-CIRCLE 1(3)(1), MUMBAI vs. DIEBOLD INDIA PRIVATE LIMITED, MUMBAI
In the result, the appeal filed by the Revenue is dismissed
ITA 5507/MUM/2025[2012-13]Status: DisposedITAT Mumbai09 Mar 2026AY 2012-13
Bench: Shri Sandeep Gosain & Shri Prabhash Shankar
Section 195Section 250Section 40Section 9(1)(vi)
falls under the head "Salaries", if it is earned in India, i.e. when the services are rendered in India [Tax deductible u/s.
192]
Section 9(1)(iii) Salary payable by the Central Govt. to a citizen of India for services rendered outside India [Tax deductible u/s. 192]
Section 9(1
