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1 result for “disallowance”+ Section 40(1)(i)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

1) of the Income Tax Act, 1961 were served upon the respondent; that on 12.05.2015, the Assessing Officer completed the assessment and passed the final assessment order under Section 143(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