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“Section 115(1)(b)(b)”

Section References (mined)Section 115Section 115(1)(b)(b)2 judgments

KONY INC.,USA vs. ACIT, CIRCLE- 2(1)(2), INTL. TAXATION, NEW DELHI

In the result, appeal is allowed, as indicated above

ITA 616/DEL/2021[2017-18]Status: DisposedITAT Delhi11 Jan 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 143(3)Section 144C(13)Section 9(1)(vi)

assessee has raised the issue of erroneous application of tax at the rate of 40% instead of 10% under section 115(1)(b)(B) of the Act, with regard to the income offered to tax in the return of income. It is an agreed position

KONY INC.,USA vs. DCIT, CIRCLE- 2(1)(2), INTL. TAXATION, NEW DELHI

In the result, appeal is allowed, as indicated above

ITA 7462/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Jan 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 143(3)Section 144C(13)Section 9(1)(vi)

assessee has raised the issue of erroneous application of tax at the rate of 40% instead of 10% under section 115(1)(b)(B) of the Act, with regard to the income offered to tax in the return of income. It is an agreed position