M/S. WHITE INDUSTRIES AUSTRALIA LTD.,KOLKATA vs. ASST. DIT, INTERNATIONAL TAXATION - 3(1), KOLKATA, KOLKATA
In the result the appeals by the Assessee are dismissed, while the appeal by the Revenue is partly allowed
ITA 477/KOL/2010[1992-93]Status: DisposedITAT Kolkata05 Apr 2017AY 1992-93
Bench: Hon'Ble Sri N.V.Vasudevan, Jm & Hon'Ble Sri M.Balaganesh, Am] Assessment Year : 1992-93
For Appellant: NoneFor Respondent: Shri.N.B.Som, Addl.CIT, Sr.DR
Section 115ASection 142(1)Section 143(3)Section 147Section 148Section 253
115A of the Income Tax
Act (hereinafter referred to as the "Act"), tax @ 30% on the aforesaid fees was computed at Rs. 6,10,07,742/-. The entire tax of Rs. 6,10,07,742/-was paid by CIL.
The Assessing Officer vide his order under section 143(3) of the Act dated 28th
February, 1995 held that the services
