COURT: | Andhra Pradesh High Court |
CORAM: | Kalyan Jyoti J, Sanjay Kumar J |
SECTION(S): | 40(a)(ia) |
GENRE: | Domestic Tax |
CATCH WORDS: | Merilyn Shipping, TDS disallowance |
COUNSEL: | B. Narasimha Sarma |
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 »
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