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
40(a)(ia) in respect of payments made for Interior and
Electrification Works, and observed as under:
“5.18 Recently, in the Kerala High Court in
the case of P V S Memorial Hospital Ltd. held
that if the tax is deductible under Section
194J of the Act but is deducted under Section
194C of the Act, the disallowance
