Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,
ITTA/108/2022HC Telangana25 Sept 2023
Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY
129A of the Act.
Those appeals when taken up for consideration by the first appellate
authority came to be allowed with that authority observing that the
challenge was liable to be answered in favour of the appellants in light
of its decision in C.C., Noida vs. VSM Impex Pvt. Ltd.5 and where
the CESTAT had taken the view that