PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED
ITAT/338/2016HC Calcutta05 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
For Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 143(3)Section 154Section 195Section 260ASection 40Section 5Section 50CSection 9
1)(vii) of the Act for which the
assessee ought to have deducted TDS under Section 195 of the Act.
12. Mr. Rai further contended that the first appellate authority as well
as the learned Tribunal proceeded to decide the issue regarding
disallowance of amount under Section 40(a)(ia) of the Act by
approaching the said issue from
