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ITAT, Delhi Deletes Penalty Against Lahmeyer Holding GambH - (12 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal , Delhi has granted relief to Lahmeyer holding that the penalty cannot be levied based on fact that the assessee under section 44BBB of the Income Tax Act, 1961 opted to compute income under a bonafide belief that they don’t have a permanent establishment in India.

Tags : INCOME TAX APPELLATE TRIBUNAL   LAHMEYER HOLDING GAMBH   SECTION 44BBB OF THE INCOME TAX ACT   1961   PERMANENT ESTABLISHMENT   BONAFIDE  

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