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If DTAA is silent on a particular type of income, it will not automatically become business Income
Case Law Details
- Case Name
- DCIT Vs TVS Electronics Ltd. (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- All ITAT, ITAT Chennai
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ITAT CHENNAI
DCIT v. TVS Electronics Ltd.
IT Appeal NO. 811 (MDS.) of 2010
[ASSESSMENT YEAR 2005-06]
MAY 25, 2012
ORDER
Abraham P. George, Accountant Member – This is an appeal filed by the Revenue against order dated 18.3.2010 of Commissioner of Income Tax (Appeals)-III, Chennai, for the impugned assessment year, in which two core issues have been raised by it. First is on a deletion of an addition made by the A.O. on account of unexpired value of Annual Maintenance Contracts received by the assessee during the relevant previous year. Second issue is regarding deletion of an addition of...
