“Section 9(1)(viii)(b)”

Section References (mined)Section 9Section 9(1)(viii)(b)1 judgments

Judgments citing Section 9(1)(viii)(b)

M/S Irunway India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed

ITA 229/BANG/2019[2015-16]Status: DisposedITAT Bangalore27 Apr 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2015-16 M/S. Irunway India Private Limited, Dcit, Vs. Regus Business Center, Office Circle – 3(1)(1), No.1015, Bengaluru. 10Th Floor, Tower-B, Unitech Cyber Park, Sector 39, Gurugram, Gurgaon, Haryana – 122 003. Pan : Aabci 5613 D Appellant Respondent

For Appellant: Shri. T. Suryanarayana, Senior AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 195Section 37Section 40

taxmann.com 187 (Delhi) in which the Hon’ble Delhi High Court took the view that second part of exclusion contemplated vide section 9(1)(viii)(b) of the Act would be attracted. That was the case in which the assessee was an Indian resident who was engaged in wet leasing