M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

68 Taxmann.com 229 for the same year. He thus, submitted that the issue is squarely covered in favour of the assessee. 6. The ld DR vehemently supported the order of the lower authorities and submitted that the ld AO had time limit available of upto 7 years from the end of the Financial Year and therefore, this order