Search Results For: Merilyn Shipping


COURT:
CORAM: ,
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DATE: December 22, 2014 (Date of pronouncement)
DATE: December 23, 2014 (Date of publication)
AY: 2006-07
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CITATION:
S. 40(a)(ia): Merilyn Shipping 146 TTJ 1 (Vizag) has binding effect in view of the SLP dismissal & the clarification in Janapriya Engineers (AP HC) and so amounts already paid during the year cannot be disallowed

The Tribunal had to consider whether in view of the Special Bench verdict in Merilyn Shipping & Transport 146 TTJ 1 (Vizag), a disallowance u/s 40(a)(ia) could be made in respect of the amounts that have already been paid during …

Arcadia Share & Stock Brokers Pvt. Ltd vs. DCIT (ITAT Mumbai) Read More »

COURT:
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CATCH WORDS: ,
COUNSEL:
DATE: June 24, 2014 (Date of pronouncement)
DATE: December 23, 2014 (Date of publication)
AY: -
FILE: Click here to view full post with file download link
CITATION:
S. 40(a)(ia): Despite stay by High Court, Special Bench verdict In Merilyn Shipping is binding on the ITAT due to judicial discipline

The Tribunal had to consider whether in view of the Special Bench verdict in Merilyn Shipping & Transport 146 TTJ 1 (Vizag), a disallowance u/s 40(a)(ia) could be made in respect of the amounts that have already been paid during …

CIT vs. Janapriya Engineers Syndicate (Andhra Pradesh High Court) Read More »