Case Law Details
Case Name : Ambuja Cements Limited Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Mumbai
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Ambuja Cements Limited Vs ACIT (ITAT Mumbai)
In a landmark decision, the Income Tax Appellate Tribunal (ITAT) Mumbai permitted the rectification of a mistake apparent from the record in the case of Ambuja Cements Limited Vs ACIT. The case centred around an issue with the applicability of the tax rate under the India-Mauritius Double Taxation Avoidance Agreement (DTAA) and the dismissal of a related ground in an earlier appeal.
Analysis: The Tribunal observed that the assessee’s appea
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