Case Law Details
Case Name : McDonald's (India) Pvt Ltd. Vs. ACIT (ITAT Delhi)
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
Court: Delhi Income-tax Appellate Tribunal
Citation: McDonald’s (India) Pvt Ltd. Vs. ACIT [ITA No. 3890 (Del) of 2004]
Brief: Advertisement expenditure incurred by a resident entity on behalf of another resident entity does not invoke the provisions of section 92 of the Income-tax Act, 1961
Background
In a recent ruling’ , the Delhi Income-tax Appellate Tribunal (“the Tribunal”) in the case of McDonald’s (India) Pvt Ltd v. ACIT [ITA No. 3890 (Del) of 2004], has held, on evaluation of available facts, that the old provision of section 92 of the Income Tax Act, 1961...
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Dear sir td 5 year ka interest tax free hai kya ?