DIRECTOR OF INCOME TAX DELHI vs. M/S LUFTHANSA CARGO INDIA P .
ITA - 95 / 2005HC Delhi27 May 2015
Section 195Section 260ASection 9(1)(vii)
Page 19
engineers on the assessee‟s components did not render such services
managerial, technical and consultancy services within the meaning of
Section 9(1)(vii)(d).
20.
This Court is of the opinion that the ITAT was unduly influenced by
all the regulatory compulsions which the assessee
