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Case Law Details

Case Name : Nokia India Sales Pvt. Ltd Vs Addl. CIT (ITAT Delhi)
Appeal Number : ITA No. 7244/Del/2017
Date of Judgement/Order : 29/07/2021
Related Assessment Year : 2012-13
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Nokia India Sales Pvt. Ltd Vs Addl. CIT (ITAT Delhi)

Conclusion: In present facts of the case, the Hon’ble Tribunal held that creating a demand for non-deduction of tax while the recipient has paid taxes on the same amount would result in recovery of tax

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