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
90,744/- and ₹4,20,03,868/- made
for short-deduction of tax at source under Section
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
