Case Law Details
Case Name : Investeringsforeningen BankInvest Vs DDIT (ITAT Mumbai)
Appeal Number : ITA No.3721/Mum/2014
Date of Judgement/Order : 31/10/2014
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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The assessee is a FUND and a resident of Denmark. Along with its return of income, in India, the assessee had submitted ‘Tax Residency Certificate’ issued by the Danish Authorities in order to claim the benefit of Article 14 of India-Denmark DTAA. From the plain reading of the ‘reasons recorded̵
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SC judgement is very relevant as AOs simply move irrationally in most cases resulting in unnecessary litigation and waste of moneys both the govt as also to tax payers.
i think CBDT need to correctly formulate things before things go out of control, as economy is indeed fragile all over , that way only every day fluctuations do indicate all over world as excessive derivatives are applied.