M/S GOOGLE INDIA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE
In the result, the appeals filed by assessee for the years under consideration are disposed of as under:
ITA 3430/BANG/2018[2014-15]Status: DisposedITAT Bangalore31 Jul 2023AY 2014-15
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)
234D
--
--
14. Initiation of penalty proceedings u/s.
--
--
271(1)(c).
2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced as under:
“Based on the facts and circumstances of the case, Google
India Private Limited (hereinafter referred to as the the Appellant') respectfully submits that the order of the Learned Deputy Commissioner
