THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. TE CONNECTIVITY INDIA PVT. LTD.,
Accordingly dispose of the appeal as allowed
ITA/53/2024HC Karnataka05 Jun 2025
Bench: ACTING CHIEF JUSTICE,S RACHAIAH
Section 143(2)Section 143(3)Section 144C(13)Section 260ASection 263Section 40
Section 194H and had agreed with the
respondent that no tax deduction at source was required.
He stated, it is settled position that where the record
indicates elaborate enquiries being made and application
of mind by the Assessing Officer to the query concerned,
it is to be deemed that the Assessing Officer accepted the
contentions
of
the
assessee,
although
