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Section 408 Section 194J3 Section 194C2

Commissioner Of Income Tax International Taxation 3 vs. Samsung Heavy Industries Company Limited

Appeal stands dismissed

ITA/10/2024HC Uttarakhand10 Jul 2025

Bench: HON'BLE MR JUSTICE G. NARENDAR,HON'BLE MR. JUSTICE ALOK MAHRA

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 260Section 40

3) of the Income Tax Act at total income of ₹117,11,60,400/-; that against the order passed by the Assessing Officer, the assessee (respondent herein) preferred an Appeal before the Commissioner of Income Tax (Appeals)-2, Noida; that the Commissioner of Income Tax, vide his order dated 19.12.2016 in Appeal No. 36/CIT(A)-2/2015-16, partly allowed