Diamond Manufacturing Management and Consultancy Limited Mauritius, Hyderabad vs. ACIT, Circle International Tax, Visakhapatanam
In the result, appeal of the assessee is allowed
ITA 49/VIZ/2022[2017-2018]Status: DisposedITAT Visakhapatnam26 Mar 2024AY 2017-2018
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble
For Appellant: Sri PVSS Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 115ASection 143(3)Section 9(1)(vii)Section 90(2)
…आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीदुव्िूरुआरएलरेड्डी, न्याययकसदस्यएिंश्रीएसबालाकृष्णन, लेखासदस्यकेसमक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.49/Viz/2022 (निर्धारणवर्ा/ Assessment Year : 2017-18) Diamond Manufacturing Vs. Assistant Commissioner of Management and Consultancy Income Tax, Limited Mauritius. Circle – International Tax, PAN: AADCD 6598 E Vizag. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri P…