THE JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-4 , BANGALORE vs. M/S MPHASIS LIMITED , BANGALORE
In the result, both the appeals are dismissed
ITA 3418/BANG/2018[2009-10]Status: DisposedITAT Bangalore03 Jun 2020AY 2009-10
Bench: Shri N.V. Vasudevan & Shri B R Baskaranassessment Year: 2009-10
For Appellant: Shri Pradeep Kumar, CIT(DR)(ITAT), BengaluruFor Respondent: Shri Padam Chand Khincha, CA
Section 10ASection 143(3)Section 147Section 148Section 195Section 40
reassessment order passed by the learned AO under section 143(3) read with section 147 be quashed or in the alternative, the disallowance confirmed under section 40(a)(i) be deleted, payments made to AEs be held as not liable TDS under section 195 and interest levied under section 234B