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Loan advisory fees taxable in year of receipt itself & not over loan term, if not refundable in any case
Case Law Details
- Case Name
- Deputy Director of Income-tax, (International Taxation) 2(1), Mumbai Vs Toronto Dominion Bank Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2000-01 & 2001-02
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘L’
Deputy Director of Income-tax, (International Taxation) 2(1), Mumbai
versus
Toronto Dominion Bank Ltd.
IT APPEAL NOS. 8465, 8466, 8483 & 8484 (MUM.) OF 2004
[ASSESSMENT YEARS 2000-01 & 2001-02]
AUGUST 8, 2012
ORDER
R.S. Syal, Accountant Member
These four cross appeals relating to the assessment years 2000-2001 and 2001-2002 involve common issues. For the sake of convenience, these have been clubbed for disposal by a consolidated order.
Assessment Year 2000-2001
2. The assessee is aggrieved against the sustenance of disallowance of Rs. 15,21,000 ...
