OUTOTEC (FINLAND) OY (NOW MERGED WITH "METSO MINERALS OY" AND THE MERGED ENTITY HAS BEEN RENAMED TO METSO OUTOTEC FINLAND OY),HARYANA vs. ACIT(INTERNATIONAL TAXATION), CIRCLE-2(1), KOLKATA, KOLKATA
In the result,both the appeals of the assessee are partly allowed
ITA 351/KOL/2022[2019-2020]Status: DisposedITAT Kolkata28 Feb 2023AY 2019-2020
Bench: Shri Rajpal Yadav & Shri Girish Agrawal
For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri G. HukughaSema, CIT, DR
Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 271A
K. M. Gupta, AR
Respondent by : Shri G. HukughaSema, CIT, DR
Date of Hearing
: 19.02.2023
Date of Pronouncement
: 28.02.2023
O R D E R
PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:
These two appeals filed by the assessee are against the order of Ld.
DCIT, (International Taxation), Circle-2(1), Kolkata vide Order No.
ITBA/AST/M/143(3)/2021-22/1039165651(1) and ITBA/AST/M/144C/2021-22/1036056564(1) dated
