INOX INDIA PRIVATE LTD.,,VADODARA vs. THE DCIT, (INT. TAXA.), BARODA
In the result, the appeal of the assessee is allowed
ITA 1119/AHD/2019[2018-19]Status: DisposedITAT Ahmedabad17 May 2024AY 2018-19
Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Atul Pandey, Sr. D.R
Section 195Section 195ASection 248Section 9Section 9(1)(vii)
TDS under section 195 of the Act on the payment made to M/s Mentor Bolivia.
4. The facts in brief are that the assessee, a private limited company, is engaged in the business of comprehensive solution in cryogenic storage, vaporization, and distribution engineering.
It manufactures cryogenic storage/equipment, transportation tank, customer station, vaporizer, cylinder filling systems, vacuum jacketed piping, cryoseal liquid