IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE
In the result, all the appeals of the assessees are allowed
ITA 544/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18
Bench: Shri Chandra Poojari & Smt. Beena Pillai
263 nor has been reassessed under section 147 of the Act.
(Page 17 of the CIT(A) order)
Category F: 270A case where original return under section 139(1