AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD
Appeals are allowed in above terms
ITA 63/HYD/2018[2007-08]Status: DisposedITAT Hyderabad04 Mar 2022AY 2007-08
Bench: Shri S.S. Godara & Shri Inturi Rama Rao
For Appellant: Sri H. Srinivasulu, AdvocateFor Respondent: Sri T. Sunil Goutam,DR
Section 201(1)Section 246Section 246ASection 253Section 271CSection 275Section 275(1)(a)
TDS on the payments in question involving a canadian group entity as well as the ultimate recipient M/s.
Soctronics India (P) Ltd.
4. Next come the impugned 271C proceedings taken recourse to by the learned lower authorities. A combined perusal of the instant case files suggests that the Assessing Officer had passed his all the penalty orders on 30.10.2015 after