3i Infotech Ltd. v. ITO

35 Taxmann.com 582Reported decision2013#8443 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92CA(3)

Judgments citing 3i Infotech Ltd. v. ITO

POS-HYUNDAI STEEL MANUFACTURING INDIA PRIVATE LIMITED,KANCHIPURAM vs. DEPUTY COMMISSIONER OF INCOME TAXOF INCOME TAX CIRCLE 1 LTU, CHENNAI

In the result the appeal of the Assessee is allowed

ITA 2485/CHNY/2024[2020-21]Status: DisposedITAT Chennai04 Jun 2025AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:2485/Chny/2024 िनधा"रण वष" / Assessment Year: 2020-21 Pos – Hyundai Steel Manufacturing Deputy Commissioner Of Income India Private Limited, Vs. Tax, F-70, Sipcot Industrial Park, Circle -1, Ltu, Irungattukottai S.O., Chennai. Kanchipuram – 602 117. [Pan:Aaacp-6484-G] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri. B. Srinath, C.AFor Respondent: Shri. A. Sasikumar, C.I.T
Section 143(3)Section 144C(5)

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2485/Chny/2024 िनधा"रण वष" / Assessment Year: 2020-21 Pos – Hyundai Steel Manufacturing Deputy Commissioner of Income India Private Limited, vs. Tax, F-70, SIPCOT Industrial Park, Circle -1, LTU, Irungattukottai S.O., Chennai. Kanchipuram – 602 117. [PAN:AAACP-6484-G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri. B. Srin…

ACIT, CIRCLE - 2(1), KOLKATA vs. M/S. ITC INFOTECH INDIA LTD., , KOLKATA

In the result, appeals of the revenue for both the assessment years are dismissed

ITA 1816/KOL/2019[2015-16]Status: DisposedITAT Kolkata18 Oct 2022AY 2015-16

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2014-15 & Assessment Year : 2015-16 Assistant Commissioner Of M/S. Itc Infotech India Income-Tax, Circle-2(1), Limited Vs. Kolkata. (Pan: Aaaci7376Q) Virginia House, 37, J. L. Nehru Road, Kolkata-700071. (Appellant) (Respondent) Present For: Appellant By : Shri Manish Kanojia, Cit, Dr Respondent By : Shri J. P. Khaitan, Sr. Counsel & Shri Bikash Chandra, Ar Date Of Hearing : 16.08.2022 Date Of Pronouncement : 18.10.2022

For Appellant: Shri Manish Kanojia, CIT, DRFor Respondent: Shri J. P. Khaitan, Sr. Counsel & Shri Bikash
Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ “C” कोलकाता, BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 & Assessment Year : 2015-16 Assistant Commissioner of M/s. ITC Infotech India Income-tax, Circle-2(1), Limited Vs. Kolkata. (PAN: AAACI7376Q) Virginia House, 37, J. L. Nehru Road, Kolkata-700071. (Appellant) (Respondent) Present for: Appellant by : Shri Manish Kanojia, CIT, DR Respondent by : Shri J. P. Khaitan, Sr. Counsel & Shri Bikash Chandra, AR Date of Hearing : 16.08.2022 Date of Pronouncement : 18.10.202…

ACIT, CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. ITC INFOTECH INDIA LTD., , KOLKATA

In the result, appeals of the revenue for both the assessment years are dismissed

ITA 1917/KOL/2018[2014-15]Status: DisposedITAT Kolkata18 Oct 2022AY 2014-15

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2014-15 & Assessment Year : 2015-16 Assistant Commissioner Of M/S. Itc Infotech India Income-Tax, Circle-2(1), Limited Vs. Kolkata. (Pan: Aaaci7376Q) Virginia House, 37, J. L. Nehru Road, Kolkata-700071. (Appellant) (Respondent) Present For: Appellant By : Shri Manish Kanojia, Cit, Dr Respondent By : Shri J. P. Khaitan, Sr. Counsel & Shri Bikash Chandra, Ar Date Of Hearing : 16.08.2022 Date Of Pronouncement : 18.10.2022

For Appellant: Shri Manish Kanojia, CIT, DRFor Respondent: Shri J. P. Khaitan, Sr. Counsel & Shri Bikash
Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ “C” कोलकाता, BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 & Assessment Year : 2015-16 Assistant Commissioner of M/s. ITC Infotech India Income-tax, Circle-2(1), Limited Vs. Kolkata. (PAN: AAACI7376Q) Virginia House, 37, J. L. Nehru Road, Kolkata-700071. (Appellant) (Respondent) Present for: Appellant by : Shri Manish Kanojia, CIT, DR Respondent by : Shri J. P. Khaitan, Sr. Counsel & Shri Bikash Chandra, AR Date of Hearing : 16.08.2022 Date of Pronouncement : 18.10.202…

ITC INFOTECH INDIA LTD.,KOLKATA vs. A.C.I.T.,CIR-2(1), KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 552/KOL/2019[2010-11]Status: DisposedITAT Kolkata31 Jan 2020AY 2010-11

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

M/S ITC INFOTECH INDIA LTD.,KOLKATA vs. DCIT,CIR - 2(1),, KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 488/KOL/2019[2013-14]Status: DisposedITAT Kolkata31 Jan 2020AY 2013-14

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

M/S. ITC INFOTECH INDIA LTD., ,KOLKATA vs. ACIT, CIRCLE - 2(1), , KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 487/KOL/2019[2012-13]Status: DisposedITAT Kolkata31 Jan 2020AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

M/S. ITC INFOTECH INDIA LTD., ,KOLKATA vs. ACIT, CIRCLE - 2(1), , KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 486/KOL/2019[2011-12]Status: DisposedITAT Kolkata31 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

ACIT, CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. ITC INFOTECH INDIA LTD., , KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 221/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Jan 2020AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

ACIT, CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. ITC INFOTECH INDIA LTD., , KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 220/KOL/2018[2011-12]Status: DisposedITAT Kolkata31 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

ACIT, CIRCLE - 2(1), KOLKATA, KOLKATA vs. M/S. ITC INFOTECH INDIA LIMITED, KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 2075/KOL/2017[2010-11]Status: DisposedITAT Kolkata31 Jan 2020AY 2010-11

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

SI GROUP INDIA LTD,NAVI MUMBAI vs. ASST CIT LTU, MUMBAI

ITA 1745/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Jun 2019AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri M.Balaganesh, Am M/S. Si Group India Limited Vs. Asst. Commissioner Of Plot No.D-2/1, Ttc Income Tax, Industrial Area, Ltu, Mumbai Thane-Belapur Road Opp. Juinagar Railway Station Navi Mumbai – 400 705 Pan/Gir No.Aaach7323L (Appellant) .. (Respondent) Asst. Commissioner Of Vs. M/S. Si Group India Limited Income Tax, Plot No.D-2/1, Ttc Industrial Centre-1, 29Th Floor Area, World Trade Centre Thane-Belapur Road Cuffe Parade, Opp. Juinagar Railway Station Mumbai-400 005 Navi Mumbai – 400 705 Pan/Gir No.Aaach7323L (Appellant) .. (Respondent) Assessee By Shri Ajit Kumar Jain & Shri Siddhesh Chaugule Revenue By Shri Manoj Kumar Singh Date Of Hearing 17/05/2019 Date Of Pronouncement 19/06/2019

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, JM & SHRI M.BALAGANESH, AM M/s. SI Group India Limited Vs. Asst. Commissioner of Plot No.D-2/1, TTC Income Tax, Industrial Area, LTU, Mumbai Thane-Belapur Road Opp. Juinagar Railway Station Navi Mumbai – 400 705 PAN/GIR No.AAACH7323L (Appellant) .. (Respondent) Asst. Commissioner of Vs. M/s. SI Group India Limited Income Tax, Plot No.D-2/1, TTC Industrial Centre-1, 29th Floor Area, World Trade Centre Thane-Belapur Road Cuffe Parade, Opp. Juinagar Railway Station Mumbai-400 005 Navi Mumbai – 400 705 PAN/GIR No.AAACH7323L (Appellant)…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. VISTEON ENGG. CENTER (I) PVT. LTD.,, PUNE

Accordingly, the appeal of Revenue is dismissed

ITA 540/PUN/2015[2010-11]Status: DisposedITAT Pune28 May 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Ketan Ved & Ms. Nupoor ShahFor Respondent: Smt. Nirupama Kotru
Section 143(3)

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.316/PUN/2015 यनधाारण वषा / Assessment Year : 2010-11 Visteon Engineering Center (India) Private Limited, Office No. 502, 5th Floor, ICC-Devi Gaurav Tech Park, S. No. 191 (Part) and 192 (Part), Sub Plot No. B, Mumbai-Pune Road, Pimpri Waghere, Pune-411018 PAN : AACCT2585N .......अऩीऱाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax,…

VISTEON ENGINEERING CENTER (INDIA) PRIVATE LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Accordingly, the appeal of Revenue is dismissed

ITA 316/PUN/2015[2010-11]Status: DisposedITAT Pune28 May 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Ketan Ved & Ms. Nupoor ShahFor Respondent: Smt. Nirupama Kotru
Section 143(3)

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.316/PUN/2015 यनधाारण वषा / Assessment Year : 2010-11 Visteon Engineering Center (India) Private Limited, Office No. 502, 5th Floor, ICC-Devi Gaurav Tech Park, S. No. 191 (Part) and 192 (Part), Sub Plot No. B, Mumbai-Pune Road, Pimpri Waghere, Pune-411018 PAN : AACCT2585N .......अऩीऱाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax,…

3i Infotech Ltd. v. ITO (35 Taxmann.com 582) — Cited in 13 Judgments | BharatTax