ADP PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 1(1), HYDERABAD, TELANGANA
In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove
ITA 332/HYD/2025[2021-22]Status: DisposedITAT Hyderabad10 Dec 2025AY 2021-22
Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)
Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 153Section 195(2)Section 40
permanent establishment of the recipient in India, it cannot be taxed in India in terms of Article 5 read with Article 7 of India-Australia DTAA.
(e) Erred in concluding that the business support services are rendered in India without any basis and purely on presumptions, surmises and conjectures.
(f) Notwithstanding the above, the Ld. Authorities have erred
