M/S. IBM INDIA PVT. LTD.,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(2), BENGALURU
In the result appeal filed by assessee stands partly allowed
ITA 725/BANG/2018[2013-14]Status: DisposedITAT Bangalore31 Jul 2020AY 2013-14
Bench: Shri. B. R. Baskaran & Smt. Beena Pillai
For Appellant: Shri Percy Pardiwala, Sr. Advocate along with Ajay Roti, C.AFor Respondent: Shri K.V Arvind, Advocate
Section 10ASection 143Section 143(3)Section 144C(1)Section 92C
271 of the Act.
11. Other grounds
11.1. The learned ACIT has erred in law and on facts in levying interest of INR
409,68,25,501 under section 234B of the Act.
11.2. The learned ACIT has erred in law and on facts in not granting credit for foreign taxes paid by the Appellant.
12. Relief
12.1. The Appellant
