November 2018

Sections 9, 195 of the Act Fees paid to surveyors for assessing damage was not taxable in India since the surveyors had undertaken work outside India and had merely provided their report without imparting any knowledge to the Taxpayer

GEETA JANI | DHISHAT B. MEHTA
Chartered Accountants

8. [2018] 97 taxmann.com 644 (Chennai - Trib.)

Royal Sundaram Alliance Insurance Co. Ltd. vs. DCIT

ITA Nos.: 1622 to 1630 (Chny) of 2011

Date of Order: 6th August, 2018

A.Ys.: 2002-03 TO 2010-11

 

Sections 9, 195 of the Act Fees paid to surveyors for assessing damage was not taxable in India since the surveyors had undertaken work outside India and had merely provided their report without imparting any knowledge to the Taxpayer 

 

Facts

The Taxpayer was engaged in the business of general insurance in India. The Taxpayer had engaged surveyors to assess loss or damage to goods insured by it in transit to foreign country. During the relevant year, the Taxpayer paid fees to the surveyors for suc

--->

Past Issues

Flip-Book
HTML View
Current Issue