COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2021

253 judgments · page 7 of 13

Tribunals and Commissions01 Nov 2021Allowed

Qualcomm India Pvt. Ltd Vs Addl. CIT

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0001

Income Tax Rules, 1962 — Rule 10B(1)(e)Income Tax Act, 1961 — Section 2(43), 10(4), 37, 40(a)(ii), 115, 115JB, 115WA, 254