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Section 408 Section 194J3 Section 194C2 Section 682 Addition to Income2

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

disallowance under Section 40(a)(ia) of the Act is still applicable. The High Court observed that the expression 2 2025:UHC:5945-DB ‘tax deductible at source under Chapter XVII- B’ occurring in Section 40(a)(ia) of the Act has to be understood as tax deductible at source under the appropriate provision of Chapter XVII

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

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

CRESCENT CONTROL PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX