Revenue that the
possibility of tailoring the data by applying the reverse
engineering to the pre determined conclusions.
16. For all these reasons
imagination could it be said that the assessee resorted to reverse
engineering. Sale deed cannot be disputed, because by that time
2020 & 1886/Hyd/2019
IL & FS Engineering & Constructions Co.Ltd.
bills of raw material wherein the invoice containing transport
charges, food expenses ... reversed. The assessee
had also explained non applicability of TDS for transportation
charges, expenses for Maytas Day Celebrations, handling charges
to Railways and provisions reversed
2020 & 1886/Hyd/2019
IL & FS Engineering & Constructions Co.Ltd.
bills of raw material wherein the invoice containing transport
charges, food expenses ... reversed. The assessee
had also explained non applicability of TDS for transportation
charges, expenses for Maytas Day Celebrations, handling charges
to Railways and provisions reversed
2011 &
ITA.No.1408/Hyd/2010 M/s. Air Liquide
Engg. India (P) Ltd. Hyderabad.
6. Aggrieved by the Order of the learned ... there is a reverse flow of technology
from the taxpayer to its AEs and not vice versa.
d) The taxpayer rendered engineering services
Full Bench has been
reversed by the larger Bench of the High Court in Triveni Engg. Works
reversed .... "
15. We also draw support from the division of Co-
ordinate Bench M/s. Air Liquide Engg. India (P) Ltd., vs
DCIT
Navayuga Engineering Company Limited, ... vs Acit Circle-1(1), Hyderabad on 11 December, 2023
ITA
Navayuga Engineering Company Limited, ... vs Acit Circle-1(1), Hyderabad on 11 December, 2023
ITA
Navayuga Engineering Company Limited, ... vs Acit Circle-1(1), Hyderabad on 11 December, 2023
ITA