Lenskart Solution P.Ltd(Old Name-M/s Valyoo Technologies P.Ltd), New Delhi

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Lenskart Solution P.Ltd(Old Name-M/s Valyoo Technologies P.Ltd), New Delhi

Type: CompanyPAN: AACCV7324B

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Income Tax Appeal

1

Court

TRIBUNAL

1

Assessment Year

2012-2013

1

Bench

Delhi

1

Bench with Courts

Delhi - Tribunal

1

Judges

ANIL CHATURVEDI

1

N K CHOUDHRY

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Keywords

Business income

1

Double taxation relief

1

Non-deduction of tax

1

Permanent establishment

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Set aside

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TDS

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Result in favour of

Assessee

1

Sections

131

1

133(6)

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143(3)

1

195

1

40(a)(ia)

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68

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Year Of Pronouncement

2022

1

Judge With Court

Anil Chaturvedi - Tribunal

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N K Choudhry - Tribunal

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Addl.CIT, Special Range-5, New Delhi V. Lenskart Solution P.Ltd(Old Name-M/s Valyoo Technologies P.Ltd), New Delhi

ITA 5760/DEL/2017

2012-2013

Pronouncement Date: -

Result: Assessee

Delhi

Business incomeDouble taxation reliefPermanent establishmentNon-deduction of taxTDSSet aside

13168143(3)40(a)(ia)133(6)195

12

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Lenskart Solution P.Ltd(Old Name-M/s Valyoo Technologies P.Ltd), New Delhi

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Addl.CIT, Special Range-5, New Delhi V. Lenskart Solution P.Ltd(Old Name-M/s Valyoo Technologies P.Ltd), New Delhi