M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH
In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes
ITA 1500/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh26 Oct 2021AY 2014-15
section 40(a)(i) of the Act, with respect to purchase of vaccine amounting to Rs.
19,12,91,000 made from GlaxoSmithKIine Biological S.A.
('GSK, Bio'}, Belgium, allegedly holding that the appellant
-as failed to deduct tax at source from such payment.
2.1
That the CIT(A) erred on facts and in law in allegedly holding that
