This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Mere claim for rebate would not amount to furnishing inaccurate particulars: Madras High Court
Case Law Details
- Case Name
- Gopalratnam Santha Mosur Vs Income Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Gopalratnam Santha Mosur Vs ITO (Madras High Court)
The petitioner was the co-owner of the immovable property situated in Tamil Nadu and she had sold the property and paid the entire capital gain tax applicable in respect of the transaction. The petitioner thereafter claimed 50% of the capital gains tax as rebate under Indo-Canadian DTAA. However, before the assessment proceedings could commence, the respondent issued a notice dated 30.06.2016 referring to Article 13 of Indo-Canadian DTAA and stated that gains from the alienation of any property, other than referred under Clause 1 of Article ...
