ORCHID PHARMA LIMITED,CHENNAI vs. DCIT, CHENNAI
In the result, the appeal of the assessee is partly allowed
ITA 73/CHNY/2017[2012-13]Status: DisposedITAT Chennai11 Dec 2024AY 2012-13
Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./ Ita No.73/Chny/2017 निर्ाारण वर्ा /Assessment Years: 2012-13
For Appellant: Shri B.Ramakrishnan, FCA & ShriFor Respondent: Shri A.Sasikumar, CIT
Section 143(3)Section 92A(2)(i)
section 196C would however be applicable as no TDS deduction u/s 40(a)(i) was done. The Ld. Counsel therefore
