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Section 27512 Section 271C8 Section 2538 Section 2468 Section 201(1)4 Section 275(1)(a)4 Section 246A4 Penalty4 TDS4 Limitation/Time-bar

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 66/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Mar 2022AY 2010-11

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)

68,013/- and 45,80,892/-assessment year wise, respectively, involving proceedings u/s 271C of the Income Tax Act, 1961, in short (the Act). Heard both the parties. Case files perused. Page 1 of 8 ITA Nos 63 to 66 of 2018 AMD R&D Centre India P Ltd Bangalore 2. It emerges at the outset that we hardly need