M/S. Lummus Technology Heat Transfer Bv, Gurgaon vs. DCIT, Gurgaon
ITA 1817/DEL/2015[2010-11]Status: DisposedITAT Delhi28 Nov 2019AY 2010-11
Bench: Shri N.K. Billaiya & Shri Kuldip Singh
For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri Subha Kant Sahu, Senior DR
Section 143Section 143(3)Section 144CSection 144C(13)Section 92C(2)
…ibunal in Transwitch India Pvt. Ltd. vs. DCIT (2012) 53 SOT 151 (Delhi), SITEL India (P) Ltd. vs. ACIT (2013) 55 SOT 541 (Mumbai), DCIT vs. Panasonic AVC Network India Co. Ltd. (2014) 63 SOT 121 (Delhi), HCL Technologies BPO Services Ltd. vs. ACIT (2015) 69 SOT 571 (Delhi), Bechtel India (P) Ltd. vs. DCIT (2016) 66 taxmann.com 160 (Delhi), Ariston Thermo India Ltd. vs. DCIT (2014) 147 ITD 388 (Pune) and DCIT vs. Genesis Integrating Systems (India) (P) Ltd. (2016) 66 taxmann.com 20 (Bangalore). 9 10. However, on the other hand, ld. DR for the Revenue relied upon the orders of the lower Revenue authorities…