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Section 44B4 Section 143(1)2 Section 143(1)(a)2

ABAN SINGAPORE PTE LIMITED,CHENNAI vs. DCIT INTL TAX 1(1), CHENNAI

In the result, the appeal of assessee is allowed

ITA 500/CHNY/2025[2022-2023]Status: DisposedITAT Chennai18 Jun 2025AY 2022-2023

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.500/Chny/2025 Assessment Years: 2022-23 Aban Singapore Pte Limited Deputy Commissioner Of Income Room No.8713, Bsnl Building, Tax, 4Th Floor, Bsnl Towers, Intl Tax-1(1), No.16, Greams Road, Chennai. Chennai [Pan: Aaqca2845Q]

For Appellant: Shri P.Murali Mohan Rao, C.AFor Respondent: Shri N.Rajakumar, Addl.CIT

Section 139Section 143(1)Section 143(1)(a)Section 36Section 43BSection 44B

68[(g) any sum payable by the assessee to the Indian Railways for the use of railway assets, 69[or]] 70[(h) any sum payable by the assessee to a micro or small enterprise beyond the time limit specified in section 15 71 of the Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006),] shall be allowed