Nortel Networks India Pvt. Ltd., New ... vs Addl. Cit, Circle-18(2), New Delhi on 9 February, 2022
Accordingly, the Assessing Officer is
22 ITA No. 5462/Del/2018
M/s Nortel Networks India Pvt. Ltd. vs. DCIT
directed to grant relief to the Assessee to the extent of sum
excessively taxed, so as to avoid double taxation. Resultantly,
Ground/s No. 1 to 1.3.1 of the present appeal are allowed.
5.4 Ground No. 2 of the present appeal deals with levy of
penalty under section 271(1)(c) of the Act and the same is disposed
as not pressed.