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
5
2025:UHC:5945-DB
has not been deducted, again refers to the
tax deducted under the appropriate provision
of Chapter XVII-B. Thus, a cumulative
reading of this provision, therefore, shows
that deduction under a wrong provision of law
will not save an assessee from Section
40(a)(ia).”
6.
Per contra, Mr. Arijit Prasad, learned Senior
Counsel assisted
