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Section 32A9 Section 113 Section 11(5)3 Disallowance3 Section 1442 Section 1952 Section 9(1)(vii)2 Addition to Income2 Deduction2

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSPIRA MANAGEMENT SERVICES PRIVATE LIMITED , HYDERABAB

In the result, the appeal of the Revenue is dismissed

ITA 1791/HYD/2019[2016-17]Status: DisposedITAT Hyderabad20 Sept 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2016-17 Dcit, Vs. M/S. Nspira Management Circle-16(1) Services Private Limited, Hyderabad. Hyderabad.

For Appellant: Ms. S. Sandhya, AdvocateFor Respondent: Shri Dr.Rajendra Kumar, CIT-DR

Section 195Section 9(1)(vii)

Permanent Establishment in India.” 2 ITA.No.1791/Hyd/2019 2. Before us, the Ld. DR for the Revenue had drawn our attention to paragraph 4 of the order passed by the AO, wherein the AO had mentioned that assessee had paid the reference charges of Rs.6,33,50,000/- to M/s. CX Partners Pte Limited and consultancy charges of Rs.1

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSPIRA MANAGEMENT SERVICES PRIVATE LIMITED , HYDERABAB

SEW FOUNDATION,HYDERABAD vs. INCOME TAX OFFICER, EXEMPTION WARD-1(4), HYDERABAD

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSPIRA MANAGEMENT SERVICES PRIVATE LIMITED , HYDERABAB

SEW FOUNDATION,HYDERABAD vs. INCOME TAX OFFICER, EXEMPTION WARD-1(4), HYDERABAD

MAHESWARI MINING & ENERGY PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD