This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
TDS not deductible On Sum Which Was Not Chargeable To Tax In India: Delhi HC
Case Law Details
- Case Name
- CIT-II Vs Mitsubishi Corporation India P. Ltd (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
CIT Vs Mitsubishi Corporation India P. Ltd (Delhi High Court)
The Delhi High Court deliberated on an appeal concerning Assessment Year (AY) 2006-07, where the Income Tax Appellate Tribunal (ITAT) had made decisions impacting the applicability of Section 40(a)(i) of the Income Tax Act, 1961, in relation to the Double Tax Avoidance Agreements (DTAAs) between India and Japan, and India and the USA. The core issue revolved around whether the payments made by Mitsubishi Corporation India P. Ltd to certain group companies were subject to tax deduction at source (TDS) under Indian tax law, given the ...
Author Info
