Ushodaya Enterprises Private Limited v. Dy. Commissioner of Income Tax (Tds)
Case brief
What is this about?
The Telangana High Court dismissed an Income Tax Tribunal Appeal under Section 260-A as withdrawn. The appellant sought withdrawal of the appeal to utilize the Direct Taxes (Vivad se Vishwas) Appellate Act, 2020. The court permitted the withdrawal without costs.
What did the court decide?
Appeal dismissed as withdrawn, with liberty to approach the court if the dispute is not resolved under the Vivad se Vishwas Act; no costs to the respondent.