OPG POWER GENERATION PRIVATE LIMITED,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 1(1), CHENNAI
In the result the appeal of the assessee vide
ITA 1089/CHNY/2024[2013-14]Status: DisposedITAT Chennai26 Feb 2025AY 2013-14
Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1088/Chny/2024, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1089/Chny/2024, Assessment Years: 2013-14 आयकर अपील सं./Ita No.1090/Chny/2024, Assessment Years: 2016-17
For Appellant: Shri V.Ravichandran, FCAFor Respondent: Shri R.Clement Ramesh Kumar, CIT &
Section 143(3)Section 148Section 172Section 195Section 40Section 5(1)Section 5(2)
reassessment. It was noted from 15CA certificates of the assessee that it had made freight payments to foreign entities totaling to Rs.8,83,16,208/- during FY-2011-12 on which no TDS was made u/s 195. The Ld. AO had premised that the impugned expenditure of Rs.8,83,16,208/- fell under the mischief of section
