COURT: | ITAT Mumbai |
CORAM: | D. Manmohan VP, N. K. Billaiya (AM) |
SECTION(S): | 40(a)(ia) |
GENRE: | Domestic Tax |
CATCH WORDS: | Merilyn Shipping, TDS disallowance |
COUNSEL: | Dr. K. Shivram |
DATE: | December 22, 2014 (Date of pronouncement) |
DATE: | December 23, 2014 (Date of publication) |
AY: | 2006-07 |
FILE: | Click here to view full post with file download link |
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 …
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