HCL Technologies Malaysia SDN BHD (Formerly Known As HCL Axon Malaysia SDN BHD) Vs ACIT

Case No: Income Tax Appeal No. 250 To 254, 255 To 259, 260 To 264, 480 To 484, 485 To 489, 490 To 494, 550 To 554, 560 To 564, 541, 565 To 569, 529, 570 To 575, 542, 583, 413 To 417, 458 To 462, 463 To 467, 468 To 472, 77 To 81, 555 To 559, 418 To 422, 423 To 427,

Date of Decision: March 29, 2024

Acts Referred: Income Tax Act, 1961 — Section 9(1)(vii), 9(1)(vii)(b), 133A, 144C(5), 144C(10), 147, 148, 194I, 254(2)

Hon'ble Judges: G.S. Pannu, (VP); Anubhav Sharma, J

Bench: Division Bench

Advocate: Ajay Vohra, Neeraj Jain, Aditya Vohra, Arpit Goyal, Vizay B. Vasanta

Final Decision: Allowed