On National Technology Day, Amrit Mehta, Corporate Partner at Majmudar & Partners, addresses certain key legal issues for tech start-ups in India.
Delhi ITAT rejects the “Back-Office = PE” equation
Download .pdf In the case of Concentrix CVG Customer Management Group, Inc. v. Deputy Commissioner of Income Tax (ITA No. 7727/Del/2017 & Ors., order dated September 30, 2025), the Income Tax Appellate Tribunal, Delhi (the “Delhi ITAT”), ruled that Concentrix CVG...