DCIT v. NTT Global Data Centres Cloud Infrastructure India (P.) Ltd. (2025) 211 ITD 640 (Mum) (Trib.)

S. 37(1) : Business expenditure-Finance lease rental-Providing remote infrastructure management, remote helpdesk, remote network monitoring services and other services for foreign customers-Allowable as business expenditure.

Assessee which is engaged in business of providing remote infrastructure management, remote helpdesk, remote network monitoring services and other services for foreign customers. The   Assessing Officer disallowed finance lease rental payment and added same to total income of assessee. CIT(A) allowed deleted the addition. On appeal the Tribunal following the order of earlier year affirmed the order of the AO. (AY. 2015-16)

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