M/S ABB AB,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE
In the result, the assessee appeals for A
ITA 464/BANG/2018[2012-13]Status: DisposedITAT Bangalore31 Aug 2020AY 2012-13
Bench: Shri G. Manjunatha & Shri Pavan Kumar Gadaleit(I.T)A Nos.464/Bang/2018 & 2878/Bang/2019 (Assessment Years : 2012-13 & 2013-14) M/S. Abb Ab C/O Abb India Limited, 21St Floor, World Trade Centre, Dr. Rajkumar Road, Malleshwaram (West), Bangalore-560 055 ….Appellant Pan Aafca9560R Vs. Dy. Commissioner Of Income Tax, (International Taxation) Circle 1(1), Bangalore. ……Respondent. Assessee By: Shri Percy Pardiwala, Advocate. Revenue By: Shri S. Sundar Rajan, Addl. Cit (D.R) & Shri K.V. Arvind, Standing Counsel For Department.
For Appellant: Shri Percy Pardiwala, AdvocateFor Respondent: Shri S. Sundar Rajan, Addl. CIT
Section 143(2)Section 143(3)Section 199Section 2Section 250Section 90
TDS was deducted, a credit of the same to be given to the assessees, irrespective of the year to which it relates. The preamended and the amended provisions of section 199 are extracted hereunder:
“Section 199: Credit for tax deducted – (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government shall
