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1 result for “disallowance”+ Section 13(3)(c)clear

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Key Topics

Section 408Section 194J3Section 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

C, DLF, Cyber City Gurgaon 122002 PAN AAJCS7859K. ...Respondent (Mr. Hari Mohan Bhatia, Advocate for the appellant) (Mr. Arijit Prasad, Senior Advocate assisted by Mr. Pulak Raj Mullick, Advocate for the respondent) Reserved on :24.06.2025 Delivered on :10.07.2025 ALOK MAHRA, J. JUDGMENT The present Income Tax Appeal has been filed by the Commissioner of Income Tax under Section