TESTEC ASIA LIMITED,UNITED ARAB EMIRATES vs. THE DEPUTY DIRECTOR OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION, VADODARA, VADODARA
In the result, the appeal filed by the assessee is allowed
ITA 44/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2022-23
Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.44/Ahd/2024 िनधा"रण वष" /Assessment Year : 2022-23 Testec Asia Limited The Dy.Director Of Income Tax बनाम/ United Arab Emirates Circle, International Taxation V/S. P.O. Box No.16799, Dubai, Vadodara- 390 007 United Arab Emirates – 999999 (Or) Villa 11, Street 5, Medows 1, Emirates Hill, United Arab Emirates – Not Listed 999999 "थायी लेखा सं./Pan: Aajct 4035 A (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Virat Bhavsar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 23/09/2024 घोषणा की तारीख /Date Of Pronouncement: 30/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:
For Appellant: Shri Virat Bhavsar, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 139(1)Section 139(5)Section 143(1)Section 205Section 250
TDS credit to the assessee. This decision involved specific facts and legal principles that distinguish it from the current case of the assessee. The decision of prasad Raghoba Naik centred around
Section 5A
