The Commissioner Of Income Tax v. Samsung Electronics Co Ltd

This Court in ITA No.1050/2008 pertaining to the same assessee, it is held that the appeal is maintainable U/s.248(a) of the I.T. Act directly to the Commissioner of Income Tax appeals without assessment by the Assessing Officer in respect of TDS. The question involved in the present case is similar. Accordingly the appeals are disposed of in the terms in ITA No.1050/2008.

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