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Section 271C6 Section 234B3 Section 201(1)3 Section 10(5)2 Section 192B2

OWENS CORNING INSULATING SYSTEMS CANADA LP,MUMBAI vs. DCIT (IT) CIRCLE 3(2)(2), MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 461/MUM/2022[2013-14]Status: DisposedITAT Mumbai29 Mar 2023AY 2013-14

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Sandeep Bhalla a/wFor Respondent: Shri Soumendu Kumar Dash

Section 143(3)Section 144C(13)Section 144C(5)Section 234Section 234BSection 254Section 9(1)(vii)

Section 192 of the Act against salary and other allowances paid/payable to such seconded employees and deposited the same with the Government of India. This is evident from Form No. 16 issued by GIPL to its employees, which are placed on Owens Corning Insulating Systems Canada LP ITA no.461/Mum./2022 record (refer pages

OWENS CORNING INSULATING SYSTEMS CANADA LP,MUMBAI vs. DCIT (IT) CIRCLE 3(2)(2), MUMBAI

OWENS CORNING INSULATING SYSTEMS CANADA LP,MUMBAI vs. DCIT (IT) CIRCLE 3(2)(2), MUMBAI

STATE BANK OF INDIA ,MUMBAI vs. ADDL.CIT-TDS,RANGE2(2), MUMBAI