DCIT (IT) 4(1)(1), MUMBAI vs. M/S RELIANCE GLOBALCOM.LTD, MUMBAI
In the result, appeal by the Revenue is dismissed
ITA 2319/MUM/2019[2015-16]Status: DisposedITAT Mumbai06 May 2022AY 2015-16
Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail
For Appellant: Shri Amit Khatiwala, C.AFor Respondent: Shri Milind Chavan, Sr. DR
Section 250Section 254(1)Section 254(2)Section 9(1)(vii)
assessee from Tata Communications Ltd. (erstwhile VSNL) as 'standby maintenance charges was not in the nature of 'Fees for technical services' under section 9(1)(vii) of the Income tax Act, 1961 without appreciating the fundamental fact that the act of maintenance of infrastructure by the assessee ... Network Operation Centre under the Construction and Maintenance Agreement dated 14.12.1995, is itself in the nature of rendering managerial and technical services under section 9(1)(vii) of the Act as the assessee is rendering services by way of constantly monitoring the under-sea cable systems?
2. Whether
