M/S ORBIT RESORTS (P) LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH
In the result, appeals of the Assessee stands allowed
ITA 988/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh16 Oct 2025AY 2014-15
Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 343 /Chd/2019 निर्धारण वर्ष / Assessment Years : 2013-14 M/s Orbit Resorts Limited बनाम The DCIT H.No. 256, Sector 9C, Chandigarh Circle 1(1), Chandigarh स्थायी लेखा सं./PAN NO: AAACO4024H अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 988 /Chd/2019 निर्धारण वर्ष / Assessment Years : 2014-15 M/s Orbit Resorts Limited बनाम H.No. 256, Sector 9C, Chandigarh The DCIT Circle 1(1), Chandigarh
For Appellant: Shri Aditya Kumar, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 250(6)Section 40Section 9
permanent establishment in India and that TDS would have been deductible only if Income was chargeable to tax in India.
Thereafter, the learned assessing officer has controverted the
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findings of the assessee. The AO has discussed his finding and while concluding relied on the judgement of SKF Boilers and Dryers
Pvt, which is referred to at page number
