M/S. Pluralsight Llc, United States of America vs. DCIT Asmt, Circle-2(1), Bengaluru
In the result, appeal filed by the assessee is allowed
ITA 37/BANG/2023[2016-17]Status: DisposedITAT Bangalore21 Aug 2023AY 2016-17
Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2016-17 M/S. Pluralsight Llc, Dcit, 182N Union Avenue, Farmington, Asmt, Utah, Foreign, Vs. Circle – 2(1), United States. Bengaluru. Pan : Aahcp 5337 K Appellant Respondent Assessee By : Shri. Dhanesh Bafna, Ca Revenue By : Dr. Satyasai Rath, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 16.08.2023 Date Of Pronouncement : 21.08.2023
For Appellant: Shri. Dhanesh Bafna, CAFor Respondent: Dr. Satyasai Rath, CIT(DR), ITAT, Bengaluru
Section 143Section 143(2)Section 250Section 9(1)(vi)
…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2016-17 M/s. Pluralsight LLC, DCIT, 182N Union Avenue, Farmington, ASMT, Utah, Foreign, Vs. Circle – 2(1), United States. Bengaluru. PAN : AAHCP 5337 K APPELLANT RESPONDENT Assessee by : Shri. Dhanesh Bafna, CA Revenue by : Dr. Satyasai Rath, CIT(DR), ITAT, Bengaluru. Date of hearing : 16.08.2023 Date of Pronouncement : 21.08.2023 O R D E R Per George George K, Vice President: This appeal at the instance of the assessee is directed against CIT(A)…