SUMITOMO CORPORATION,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing) Sumitomo Corporation Vs Dcit (International Taxation) G-195, Circle-3(1)(2) Sarita Vihar New Delhi New Delhi Aabcs6011P (Appellant) (Respondent)

penalty proceedings under section 271 (1 )(c) of the Act for furnishing inaccurate particulars of income and concealment of particular of income with respect to the additions made. 6. That the Ld. AO has erred in not allowing full credit of TDS as claimed by appellant at the time of filing return of income. The credit of TDS allowed

RAJO DEVI,DELHI vs. ITO, WARD- 32(1), NEW DELHI

In the result, appeal of the assessee is allowed