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Section 40(a)(i) not applicable if TDS is deducted & paid within prescribed time
Case Law Details
- Case Name
- Ayesa Ingenieria Y Arquitectura Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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Ayesa Ingenieria Y Arquitectura Vs ACIT (ITAT Delhi)
The case of Ayesa Ingenieria Y Arquitectura (the “assessee”) versus ACIT (Assistant Commissioner of Income Tax) involved two separate final assessment orders for the assessment years 2020-21 and 2021-22, passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961. These orders were based on the directions of the Dispute Resolution Panel (DRP). The assessee, a company registered in Spain, operated in India through its branch office, providing engineering consultancy services. The branch office solely operated within In...
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