Ciena India Pvt. Ltd., Gurgaon vs. ITO, New Delhi
In the result, both the appeals of the assessee are allowed
ITA 959/DEL/2011[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi29 Jun 2018
Bench: Shri Amit Shukla & Shri O.P. Kant
For Appellant: Ms. Reetika Garg (CA) &For Respondent: Sh. Surender Pal (Sr. DR)
Section 195Section 201Section 201(1)
…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “B”, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.- 959 & 984/Del/2011 (Assessment Years: 2007-08 & 2008-09) Ciena India Private Limited, Income Tax Officer, Plot No. 14, Sec-32 Echelon Vs. TDS Ward 1(1), Institutional Area, International tax, New Delhi. Gurgaon, Haryana 122001. PAN No: AACCC6131B APPELLANT RESPONDENT Assessee by : Ms. Reetika Garg (CA) & Mr. Himanshu Sinha (Adv.) Revenue by : Sh. Surender Pal (Sr. DR) Date of Hearing : 29.05.2018. Date of Pronouncement : 29/06/2018. ORDER PER : O.P.KAN…