Pfizer Ltd. v. ITO

28 Taxmann.com 17Reported decision2012#7169 most cited

What is Pfizer Ltd. v. ITO authority for?

An assessee is not liable to be an "assessee in default" under section 201 and cannot be levied interest under section 201(1A) if rebates granted to distributors are on a principal-to-principal basis, meaning TDS cannot be effectuated on such transactions.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2023.

Also referred to as

Pfizer Ltd. v. ITO · section 201 · section 201(1A) · assessee in default · interest on TDS · rebates · principal-to-principal · TDS not effectuated

Issues it is cited on

section 40a(i)interest under section 201(1a)section 210section 271csection 194a(1)section 192section 201(1a)survey under section 133aprincipal officersection 21assessee in defaultsection 201(1)

Judgments citing Pfizer Ltd. v. ITO

Zee Entertainment Enterprises Limited, Mumbai vs. JCIT(TDS)(OSD)-2(3), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2097/MUM/2023[2018-19]Status: DisposedITAT Mumbai31 Oct 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Zee Entertainment Enterprises Limited, Mumbai vs. Joint Commissioner of Income Tax, OSD(TDS)-2(3), Mumbai(Present in Charge JCIT CC-2(4), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2096/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 Oct 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Zee Entertainment Enterprises Limited, Mumbai vs. JCIT(TDS)(OSD)-2(3), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2095/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Oct 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Zee Entertainment Enterprises Limited, Mumbai vs. JCIT(TDS)(OSD)-2(3), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2094/MUM/2023[2016-17]Status: DisposedITAT Mumbai31 Oct 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Zee Entertainment Enterprises Limited, Mumbai vs. JCIT(TDS)(OSD)-2(3), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2093/MUM/2023[2015-16]Status: DisposedITAT Mumbai31 Oct 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Zee Entertainment Enterprises Limited, Mumbai vs. JCIT(TDS)(OSD)-2(3), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2092/MUM/2023[2014-15]Status: DisposedITAT Mumbai31 Oct 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Zee Entertainment Enterprises Limited, Mumbai vs. JCIT(TDS)(OSD)-2(3), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2091/MUM/2023[2013-14]Status: DisposedITAT Mumbai31 Oct 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Income Tax Officer, Bangalore vs. M/S.Dell India Pvt.Ltd., Bangalore

In the result the appeals filed by assessee and revenue for A

ITA 2035/BANG/2016[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

Dell International Services India Pvt. Ltd., Bangalore vs. ITO, Bangalore

In the result the appeals filed by assessee and revenue for A

ITA 1151/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

Dell India P Ltd, Bangalore vs. Income Tax Officer(TDS), Ltu, Bangalore

In the result the appeals filed by assessee and revenue for A

ITA 1644/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

Robert Bosch Engineering and Business Solutions Priavte Limited, Bangalore vs. Income Tax Officer (TDS) /OSD Ltu, Bangalore

In the result, both the appeals filed by assessee stands allowed for statistical purposes

ITA 1690/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Jan 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Percy Padiwala, Sr
Section 201Section 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1689 & 1690/Bang/2017 Assessment Years : 2012-13 & 2013-14 M/s. Robert Bosch Engineering and Business The Income Tax Officer Solutions Pvt. Ltd., (TDS)/(OSD) LTU, Hosur Road, Koramangala, Bangalore. Bangalore. Vs. PAN: AAACR7108R APPELLANT RESPONDENT : Shri Percy Padiwala, Sr. Assessee by Advocate Revenue by : Shri Sankarganesh K, JCIT (DR) Date of Hearing : 04-01-2022 Date of Pronouncement : 31-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

Robert Bosch Engineering and Business Solutions Pvt Ltd, Bangalore vs. Income Tax Officer (TDS) /OSD, Bangalore

In the result, both the appeals filed by assessee stands allowed for statistical purposes

ITA 1689/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jan 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Percy Padiwala, Sr
Section 201Section 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1689 & 1690/Bang/2017 Assessment Years : 2012-13 & 2013-14 M/s. Robert Bosch Engineering and Business The Income Tax Officer Solutions Pvt. Ltd., (TDS)/(OSD) LTU, Hosur Road, Koramangala, Bangalore. Bangalore. Vs. PAN: AAACR7108R APPELLANT RESPONDENT : Shri Percy Padiwala, Sr. Assessee by Advocate Revenue by : Shri Sankarganesh K, JCIT (DR) Date of Hearing : 04-01-2022 Date of Pronouncement : 31-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

DCIT (Ltu-2), Mumbai vs. Idbi Bank Ltd., Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 3849/MUM/2019[2015-16]Status: DisposedITAT Mumbai09 Feb 2021AY 2015-16

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2015-16

For Appellant: Mr. C. Naresh, ARFor Respondent: Mr. V. Sreekar, DR
Section 10(15)Section 10(34)Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2015-16 IDBI Bank Ltd., DCIT – LTU (2), 22nd Floor, IDBI Tower, WTC Vs. 29th Floor, Centre No. 1, World Complex, Cuffe Parade, Trade Centre, Cuffe Parade, Mumbai-400 005. Mumbai-400 005 PAN No. AABCI 8842 G Appellant Respondent Assessment Year: 2015-16 DCIT – LTU (2), IDBI Bank Ltd., 29th Floor, Centre No. 1, World Vs. 22nd Floor, IDBI Tower, WTC Trade Centre, Cuffe Parade, Complex, Cuffe Parade, Mumbai-400 005 Mumbai-400 005. PAN No. AABCI 8842 G Ap…

Idbi Bank Ltd., Mumbai vs. DCIT (Ltu)-2, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 3394/MUM/2019[2015-16]Status: DisposedITAT Mumbai09 Feb 2021AY 2015-16

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2015-16

For Appellant: Mr. C. Naresh, ARFor Respondent: Mr. V. Sreekar, DR
Section 10(15)Section 10(34)Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2015-16 IDBI Bank Ltd., DCIT – LTU (2), 22nd Floor, IDBI Tower, WTC Vs. 29th Floor, Centre No. 1, World Complex, Cuffe Parade, Trade Centre, Cuffe Parade, Mumbai-400 005. Mumbai-400 005 PAN No. AABCI 8842 G Appellant Respondent Assessment Year: 2015-16 DCIT – LTU (2), IDBI Bank Ltd., 29th Floor, Centre No. 1, World Vs. 22nd Floor, IDBI Tower, WTC Trade Centre, Cuffe Parade, Complex, Cuffe Parade, Mumbai-400 005 Mumbai-400 005. PAN No. AABCI 8842 G Ap…

Owens Corning (India)Ltd., Mumbai vs. ITO., Ward-7(1)(3), Mumbai

In the result, the appeal filed by the assessee is partly allowed

ITA 4988/MUM/2011[2006-07]Status: DisposedITAT Mumbai08 May 2019AY 2006-07

Bench: Shri Sandeep Gosain () & Shri N.K. Pradhan () Assessment Year: 2006-07 Owens-Corning (India) Pvt. The Income Tax Officer-7 Ltd., Alpha Building, 7Th Vs. (1)(3) Mumbai, Aayakar Floor, Hiranandani Gardens Bhavan, Maharshi Karve Road, Powai, Mumbai-400076. Mumbai-400020 Pan No. Aaacd1739M Appellant Respondent Assessee By : Mr. J.D. Mistry, Sr. Advocate Revenue By : Mr. Abi Rama Kartikiyen, Dr Date Of Hearing : 19/02/2019 Date Of Pronouncement: 08/05/2019

For Appellant: Mr. J.D. Mistry, Sr. AdvocateFor Respondent: Mr. Abi Rama Kartikiyen, DR
Section 143(3)Section 158ASection 158A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 Owens-Corning (India) Pvt. The Income Tax Officer-7 Ltd., Alpha Building, 7th Vs. (1)(3) Mumbai, Aayakar floor, Hiranandani Gardens Bhavan, Maharshi Karve Road, Powai, Mumbai-400076. Mumbai-400020 PAN No. AAACD1739M Appellant Respondent Assessee by : Mr. J.D. Mistry, Sr. Advocate Revenue by : Mr. Abi Rama Kartikiyen, DR Date of Hearing : 19/02/2019 Date of pronouncement: 08/05/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by th…

M/S Te Connectivity India Private Limited, Bangalore vs. CIT, Bangalore

In the result, the appeal filed by the assessee-company is allowed

ITA 3/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 May 2016AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raom/S.Te Connectivity India Pvt. Ltd. ‘Te’ Park, 22B, Doddenakundi 2Nd Phase, Industrial Area, Whitefield Road, Bangalore-560048. … Appellant Pan: Aabct 7374 C Vs. Income-Tax Officer (Ltu)(Tds) Bangalore. … Respondent

For Appellant: Shri Pravin Kishore Prasad, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133(6)Section 201Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.TE Connectivity India Pvt. Ltd. ‘TE’ Park, 22B, Doddenakundi 2nd Phase, Industrial Area, Whitefield Road, Bangalore-560048. … Appellant PAN: AABCT 7374 C Vs. Income-tax Officer (LTU)(TDS) Bangalore. … Respondent Appellant by : Shri Pravin Kishore Prasad, CA. Respondent by : Shri Sunil Kumar Agarwala, JCIT(DR) Date of hearing : 25/04/2016 Date of pronouncement : 25/05/2016 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the assessee-company direc…

Pfizer Ltd. v. ITO (28 Taxmann.com 17) — Cited in 16 Judgments | BharatTax