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Case Law Details

Case Name : AXA France Vie Vs ACIT (ITAT Delhi)
Appeal Number : S.A. No.87/Del/2022
Date of Judgement/Order : 01/04/2022
Related Assessment Year : 2018-19
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AXA France Vie Vs ACIT (ITAT Delhi)

It is evident, the demand in dispute is as a result of disallowance made under section 40(a)(ia) of the Act due to alleged non-compliance with the provisions of section 194D of the Act. It is the claim of the assessee that the provision contain

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