M/S. YACHIO ENGINEERING CO. LTD., [REPRESENTED BY HOOGHLY RIVER BRIDGE COMMISSIONERS],KOLKATA vs. ADIT (INTERNATIONAL TAX) - II, KOLKATA , KOLKATA

In the result, appeal of assessee is allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am] I.T.A. No. 337/Kol/2018 Assessment Year: 2001-02

section for assessment of entities having income in the nature of Royalties, Fees for Technical Services etc at a lower rate of taxation. 3. The Assessing Officer also initiated penalty proceedings u/s 271(1)(c) of the Income Tax Act, 1961. 4. During the penalty proceedings the Authorized Representative on behalf of the Representative assessee submitted that appeal has been

ADIT(IT)-3(1), KOLKATA, KOLKATA vs. THE TIMKEN COMPANY, KOLKATA

In the result appeals for AY 2004-05 to 2007-08 are allowed