SIME DARBY ENGINEERING SDN BHD,GURGAON vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-2, DEHRADUN
In the result, appeals of the Assessee in ITA No
ITA 7616/DEL/2018[2015-16]Status: DisposedITAT Dehradun27 Jan 2026AY 2015-16
Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153(4)
253 or in clause
(c) of sub-section (2) of section 260A.
(4) Where the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the order of the Appellate Tribunal, as the case may be, referred to in sub-section (1) is not in conformity with the final decision on the question of law in the other