Axa France Vie, New Delhi vs. ACIT Circle Int. Tax 1(1)(1), New Delhi
In the result, the appeal of the assessee stands allowed
ITA 411/DEL/2023[2020-21]Status: DisposedITAT Delhi17 Mar 2023AY 2020-21
Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2020-21 With S.A. No.119/Del/2023 [Arising Out Of Ita No.411/Del/2023] Assessment Year: 2020-21
Section 139Section 143(3)Section 144C(13)Section 194DSection 40
…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: 2020-21 With S.A. No.119/Del/2023 [Arising out of ITA No.411/Del/2023] Assessment Year: 2020-21 AXA France Vie, Vs. Assistant Commissioner of 5th Floor, Officer Tower, Income tax, District Centre, Saket, Select Circle – Intl. Taxation-1(1)(1), City Walk, Plot No. A-3, Delhi Delhi PAN :AAPCA9799J (Appellant) (Respondent) Appellant by Mr. Gaurav Jain, Advocate Respondent by Sh. Mrinal Kumar Das, Sr. DR Date of hearing 17.03.2023 Date of pronouncement 1…
