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2025 (1) TMI 659

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.... [@ Special Leave Petition (C) No. 19046/2023] - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE ABHAY S. OKA And HON&#39;BLE MR. JUSTICE UJJAL BHUYAN For the Petitioner : Mr. N Venkatraman, A.S.G. Mr. Ra....

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.... in the case of Concentrix Services Netherlands B.V. vs. ITO (TDS), W.P. (C) 9051/2020 [2021] 127 taxmann.com 43 (Delhi) and Nestle SA vs. Assessing Officer, Circle (International Taxation), W.P. (C) ....

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