Denial of export benefits merely due to non-availability of International Private Leased Circuit connection when the evidence for rendering of services are established, is not justified: ITAT [Read Order]

By Namaskar Acharya - On October 5, 2023 7:30 am - 3 mins read
Denial - export - benefits - non-availability - Circuit connection - evidence for rendering - taxscan

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that Denial of export benefits merely due to non-availability of International Private Leased Circuit connection when the evidence for rendering of services, invoicing for the services done and realization of foreign currency are established, is not justified. The A.R. submitted that the assessee had…

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