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No Tax payable by Canadian Company on fees for included services by virtue of article 12(5)(a) of DTAA
Case Law Details
- Case Name
- Dy. Commissioner of Income-tax Vs M/s Dodsal Pvt. Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002- 03
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘L’
Deputy Commissioner of Income-tax
Versus
Dodsal (P.) Ltd.
IT Appeal No. 2624 (Mum.) of 2006
[Assessment years 2002-03]
August, 29, 2012
ORDER
P.M. Jagtap, Accountant Member
This appeal is preferred by the Revenue against the order of learned CIT(Appeals), Central-I, Mumbai dated 13-02-2006.
2. In ground No.1 raised in this appeal as well as the additional ground filed during the course of appellate proceedings, the Revenue has challenged the action of the learned CIT(Appeals) in deleting the dis allowance of Rs. 2,69,42,412/- made by the AO u/s 40(a)(i)...
