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‘Grossing up’ in absence of PAN should be at rates in force and not at 20%
Case Law Details
- Case Name
- Bosch Ltd. Vs Income-tax Officer, International Taxation, Bangalore (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Bangalore
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IN THE ITAT BANGALORE BENCH ‘C’
Bosch Ltd.
Versus
Income-tax Officer, International Taxation, Bangalore
IT APPEAL NOs. 552 TO 558 (BANG.) OF 2011
[ASSESSMENT YEAR 2011-12]
Date of pronouncement- 11.10.2012
ORDER
Per Bench
These appeals are filed by the assessee. The relevant assessment year is 2011-12. The appeals are directed against the order of the Commissioner of Income-tax – (Appeals) IV at Bangalore dated 23.02.2011 rejecting the appeals of the assessee filed u/s 248 of the Income-tax Act, 1961.
ITA No.552/Bang/2011
2. The brief facts of the case are that the assesse...
CAN IT BE MORE CLEARLY SAID AS TO WHAT NEEDS TO BE DONE AT THE TIME OF DRAFTING CERTIFICATES FOR THE REMITTANCE BY THE CHARTERED ACCOUNTANTS ON THE BASIS OF THE ABOVE DECISION?