Dy. Commissioner of Income Tax Versus M/s Karrox Technologies Ltd. - Income Tax - ITAT MUMBAI - Tri - Course execution charges Held that - The appellant was imparting training in the field of computer and information technology in collaboration with US based company. The appellant was conducting examinations and giving certificates to students in India on behalf of US company. For that purpose, the appellant was collecting testing fees from the students and remitting to the same to the US comp................................... Income Tax - Case Laws
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