MS GOOGLE INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU
In the result, the appeals filed by assessee for the years under consideration are disposed of as under:
ITA 2890/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Jul 2023AY 2013-14
Bench: Shri Chandra Poojari & Smt. Beena Pillai
For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)
33A: ADD
GROUND
Royalty/FTS
7-12, 15-
23-26, 28-
17, 18, 19,
5. 22-23
20-21
21-22
40(a)(i)
18, 32-33
31, 39, 40
21
36-38, 38A
19-20,
6. Attribution
--
--
23-25
Add.
26-31
22-26
Ground
7. 80G
--
--
--
--
--
37
Representative
8. --
--
--
--
34
24-25
assessee
Claim
