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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 thereon. The grounds raised by the assessee are allowed.” 5. Learned counsel for the appellant submitted that admittedly this is a case pertaining to short deduction of T.D.S. The T.D.S. was deducted by the assessee under Section 194C at the rate of 2 percent, instead of deduction under Section 194J at the rate of 10 percent, therefore, the Assessing

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