DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(2) INTERNATIONAL TAXATION , BANGALORE vs. M/S VODAFONE SOUTH LTD , BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

5. For that, the learned Commissioner of Income Tax erred in Jaw as well as on facts, in allowing the appeal of the assessee on the issue of applicability of section 206 AA of Income-tax Act, 1961, in respect of IT(IT)A Nos. 1160, 1161 & 1367/Bang/2015, 1312 & 1313/Bang/2016, 1176, 1177 & 2818/Bang/2017, 192, 2469 to 2473/Bang/2018

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-2(1)(IT), BANGALORE vs. M/S VODAFONE SOUTH LTD , BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A