M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA
In the result appeal of assessee is allowed
ITA 1723/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Jul 2020AY 2009-10
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)
For Appellant: Shri Neeraj Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 194CSection 201Section 201(1)Section 40
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