2017 in Asstt. DIT v. E-funds IT Solutions Inc.

251 Taxmann 280Reported decision#10442 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Judgments citing 2017 in Asstt. DIT v. E-funds IT Solutions Inc.

DCIT CIRCLE-1(2)(2) (INTERNATIONAL TAXATION), NEW DELHI vs. ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE, MAURITIUS

In the result, assessee’s appeal is allowed, whereas,

ITA 3089/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15 Espn Star Sports Mauritius Vs. Acit, S.N.C. Et Compagnie (Now Circle-1(2)(2), Known As Ess Advertising (International Taxation), (Mauritius) S.N.C. Et New Delhi Compagnie, 5Th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius Pan :Aabfe6801E (Appellant) (Respondent) & Assessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2014-15 ESPN Star Sports Mauritius Vs. ACIT, S.N.C. et Compagnie (now Circle-1(2)(2), known as ESS Advertising (International Taxation), (Mauritius) S.N.C. et New Delhi Compagnie, 5th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius PAN :AABFE6801E (Appellant) (Respondent) And Assessment Year: 2014-15 DCIT, Vs. ESPN Star Sports Mauritius Circle-1(2)(2), S.N.C. et Compagnie (now (International Taxation), known as ESS Advertising New Delhi (Mauri…

ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE,MAURITIUS vs. ACIT CIRCLE-1(2)(2) (INTERNATIONAL TAXATION), NEW DELHI

In the result, assessee’s appeal is allowed, whereas,

ITA 3016/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15 Espn Star Sports Mauritius Vs. Acit, S.N.C. Et Compagnie (Now Circle-1(2)(2), Known As Ess Advertising (International Taxation), (Mauritius) S.N.C. Et New Delhi Compagnie, 5Th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius Pan :Aabfe6801E (Appellant) (Respondent) & Assessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2014-15 ESPN Star Sports Mauritius Vs. ACIT, S.N.C. et Compagnie (now Circle-1(2)(2), known as ESS Advertising (International Taxation), (Mauritius) S.N.C. et New Delhi Compagnie, 5th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius PAN :AABFE6801E (Appellant) (Respondent) And Assessment Year: 2014-15 DCIT, Vs. ESPN Star Sports Mauritius Circle-1(2)(2), S.N.C. et Compagnie (now (International Taxation), known as ESS Advertising New Delhi (Mauri…

ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE,MAURITIUS vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result the appeal of the assessee in ITA

ITA 1219/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Oct 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2012-13]

For Appellant: Shri Poras Kaka, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)Section 9Section 9(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 2012-13] ESPN Star Sports Mauritius Vs. The Dy. C.I.T SNC et Compagnie Circle 1(2)(2) [Now known as ESS Advertising [Intl. Taxation (Mauritius) SNC et Compagnie] New Delhi 5th Floor, Ebene Esplanade, 24, Cyber City, Ebene Mauritius. PAN : AABFE 6801 E [Appellant] [Respondent] Date of Hearing : 11.10.2021 Date of Pronouncement : .10.2021 Assessee by : Shri Poras Kaka, Sr. Adv Shri Dinesh Chawla, Adv Revenue…

ESPN STAR SPORTS MARITIUS S.N.C. ET COMPAGNIE,MAURITIUS vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, both appeals of the assessee are allowed

ITA 4542/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Oct 2020AY 2011-12

Bench: Ms. Sushma Chowla & Dr. B.R.R. Kumar आयकर अपील सं आयकर अपील सं. / Ita Nos.3760 & 4542/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2009-10 & 2011-12 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Porus Kaka, Sr. AdvocateFor Respondent: Sh. Satpal Gulati, Sr. DR
Section 143(3)Section 234BSection 9

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “डी”, "द"ली "यायपीठ "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य", एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम", BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER आयकर अपील सं आयकर अपील सं. / ITA Nos.3760 & 4542/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2009-10 & 2011-12 िनधा"रण वष" िनधा"रण वष" ESPN Star Sports Mauritius S.N.C et Compagnie (now known as ESS A…

ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE,MAURITIUS vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, both appeals of the assessee are allowed

ITA 3760/DEL/2016[200910]Status: DisposedITAT Delhi22 Oct 2020

Bench: Ms. Sushma Chowla & Dr. B.R.R. Kumar आयकर अपील सं आयकर अपील सं. / Ita Nos.3760 & 4542/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2009-10 & 2011-12 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Porus Kaka, Sr. AdvocateFor Respondent: Sh. Satpal Gulati, Sr. DR
Section 143(3)Section 234BSection 9

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “डी”, "द"ली "यायपीठ "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य", एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम", BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER आयकर अपील सं आयकर अपील सं. / ITA Nos.3760 & 4542/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2009-10 & 2011-12 िनधा"रण वष" िनधा"रण वष" ESPN Star Sports Mauritius S.N.C et Compagnie (now known as ESS A…

DDIT, NOIDA vs. M/S. PT L.P. DISPLAY INDONESIA, INDONESIA

In the result, appeals of the assessee of PT

ITA 1888/DEL/2014[2005-06]Status: DisposedITAT Delhi20 Oct 2020AY 2005-06

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

DDIT, NOIDA vs. M/S. PT L.P. DISPLAY INDONESIA, INDONESIA

In the result, appeals of the assessee of PT

ITA 1887/DEL/2014[2004-05]Status: DisposedITAT Delhi20 Oct 2020AY 2004-05

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

M/S. PT. LP DISPLAY INDONESIA,NEW DELHI vs. DDIT, NOIDA

In the result, appeals of the assessee of PT

ITA 1847/DEL/2014[2006-07]Status: DisposedITAT Delhi20 Oct 2020AY 2006-07

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

M/S. PT. LP DISPLAY INDONESIA,NEW DELHI vs. DDIT, NOIDA

In the result, appeals of the assessee of PT

ITA 1846/DEL/2014[2005-06]Status: DisposedITAT Delhi20 Oct 2020AY 2005-06

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

M/S. PT. LP DISPLAY INDONESIA,NEW DELHI vs. DDIT, NOIDA

In the result, appeals of the assessee of PT

ITA 1845/DEL/2014[2004-05]Status: DisposedITAT Delhi20 Oct 2020AY 2004-05

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

2017 in Asstt. DIT v. E-funds IT Solutions Inc. (251 Taxmann 280) — Cited in 10 Judgments | BharatTax