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Tax Credit available on Dividend received from Company based in Oman
Case Law Details
- Case Name
- Pr. Commissioner of Income Tax Vs Krishak Bharati Co- operative Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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1. This is the revenue’s appeal, under Section 260-A of the Income Tax
Act (“the Act”) for assessment years (AYs) 2010-2011 & 2011-12. Since the issues involved in these appeals are common and identical, these appeals were heard together. The questions of law, framed for the appeal are as follows:
(1) Did the ITAT fall into error in holding that the AO’s order was not erroneous in law and prejudicial to the revenue,
(2) Did the ITAT err in deciding that dividend income was taxable but exempt under Omani law to entitle the assessee to the benefits of...
