Case Law Details
Case Name : South Staffordshire PLC, Vs DCIT (International Taxation) (ITAT Delhi)
Appeal Number : ITA No. 1848/Del/2017
Date of Judgement/Order : 18/05/2020
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
South Staffordshire PLC Vs DCIT (International Taxation) (ITAT Delhi)
The form of appeal shall be verified by the person who is authorised to verify the return of income under section 140 of the act as applicable to the assessee. According to the provisions of section 140(c) of the act, the first proviso says that where company is not a resident in India, the return may be verified by a person who holds a valid power of attorney (POA) from such company to do so.
FULL TEXT OF THE ITAT JUDGEMENT
1. This is an appeal filed by the ld AO dated 31.01.2017 for the Assessment Year 20 13-14.
2. The assessee has raised the following grounds of appeal:-
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.