NOKIA INDIA SALES P.LTD,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-6, , NEW DELHI
In the result, the appeal of the assessee is allowed
ITA 7244/DEL/2017[2013-14]Status: DisposedITAT Delhi25 Oct 2021AY 2013-14
Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7244/Del/2017 : Asstt. Year : 2012-13 Nokia India Sales Pvt. Ltd., Vs Addl. Cit, 807, New Delhi House, Special Range-6, Barakhamba Road, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaccn9141L Assessee By : Sh. Nageshwar Rao, Adv. Revenue By : Sh. Surenderpal, Cit Dr Date Of Hearing: 29.07.2021 Date Of Pronouncement: 25.10.2021
For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Surenderpal, CIT DR
Section 133(6)Section 143(3)Section 194HSection 194JSection 40Section 9(1)(vii)
1) of section 201 of the Income Tax Act 1961 have not been fulfilled, the assessee does not fall within the second proviso of section 40(i)(ia) of the Income Tax Act 1961 and therefore, disallowance of Rs.155,05,28,276/- is being made.
Trade Offers to Distributors other than HCL Infosystems Ltd.
41. During the year under consideration
