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ITAT directs AO to Consider ‘Tax Residency Certificate’ (TRC ) before deciding withholding tax issue
Case Law Details
- Case Name
- Raymond Ltd. Vs Deputy Director of Income-tax (IT) (ITAT Mumbai)
- 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 Mumbai
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IN THE ITAT MUMBAI BENCH ‘L’
Raymond Ltd.
v/s.
Deputy Director of Income-tax (IT)
IT APPEAL NO. 4050 (MUM.) OF 2009
[ASSESSMENT YEAR 2005-06]
JUNE 20, 2012
ORDER
Amit Shukla, Judicial Member
This appeal has been filed by the assessee against the order dated 29-4-2009, passed by the CIT(A)-XXXI, Mumbai, in relation to proceedings and order passed under Section 195 for the assessment year 2005-2006. The assessee is aggrieved by the finding of the CIT(A) that the payments made towards fees for registration of trade-mark applications in UAE to Emirates Advocates, is payment of ‘f...
