Wartsila India Pvt Ltd., Navi Mumbai vs. Dy CIT 15(3)(1), Mumbai
ITA 480/MUM/2020[2012-13]Status: DisposedITAT Mumbai28 Jun 2023AY 2012-13
Bench: Shri Kuldip Singh & Ms. Padmavathy S
For Appellant: Shri J.D. Mistri, A.RFor Respondent: Shri Manoj Kumar, CIT D.R
Section 14ASection 92CSection 92C(1)
…ns of the Act viz. Rajeev Kumar Agarwal v Addl. CIT (2014) 149 ITD 363 (Agra), Bellandur C.Jayaramareddy v. ACIT (2022) 136 taxmann.com 94 (Bang), Mitra Guha Builders (India) Co. v. DCIT (2016) 65 taxmam.com 243 (Kol), Punjab Educational Society v. ITO (2018) 168 ITD 109 (Amr), DCIT v. Esaote India (NS) Ltd. (2018) 172 ITD 299 (Ahm), Nuclear Power Corporation of India Ltd. v. CIT (LTU) (2019) 101 taxman.com $24 (Mum), Station Headquarters (Army) v. ACIT (CPC) (2019) 178 ITD 211 (Jodh), Bharati Shipyard Ltd. v. DCIT (2011) 132 ITD 32 (Mum), A.V.V.N. Prasad Reddy v. ITO (2020] 118 taxman.com 537 (Vish), Muradul Haq…