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
2. The assessee company is engaged in the business of manufacture
and sale of various industrial and mechanical gases, cryogenic and
non-cryogenic plants and vessels. A show cause notice was issued
to the assessee alleging that tax was not deducted at source in
terms of the provisions of Section 40(a)(ia) of the Act in respect
