PR COMMISSIONER OF INCOME TAX-6 vs. M/S SUBEX TECHNOLOGIES LTD
In the result, the appeal is disposed of
ITA/180/2017HC Karnataka21 Dec 2020
Bench: ALOK ARADHE,H.T. NARENDRA PRASAD
Section 142(1)Section 143(2)Section 195Section 260Section 260ASection 40
TDS attracts section
40(a)(ia) of the Act?".
2.
Thereafter, after hearing the parties, by an
order passed today, the substantial question of law was
re framed as under:
Whether
on
the
facts
and
in
the
circumstances of the case, the tribunal is right
in
law
in
holding
that
expense
of
Rs.624,983,348/- to Subex Technologies