Mitusubishi TDS Case: Delhi HC Refers matter to Chief Justice due to difference of opinion

CIT Vs. Mitsubishi Corporation India P. Ltd. (Delhi High Court) Due to difference of opinion on below issues  between Justices S Muralidhar and Prathiba M Singh, Delhi High Court, has referred the Mitusubishi’s TDS case to Chief Justice for appropriate orders:- (i) Whether the ITAT fell into error in holding that Section 40(a) (i) of the Income Tax Act, 1961 cannot be applied in view of the provisions of the Double Tax Avoidance Agreement between the Indian and Japan and India and the US? (ii) Whether the ITAT fell in error in reversing the findings of the DRP with respect to the existence ...