ITO,, TUTICORIN vs. STERLITE INDUSTRIES (INDIA) LIMITED,, TUTICORIN
In the result, appeal of the Revenue stands allowed
ITA 1043/CHNY/2012[2003-04]Status: DisposedITAT Chennai28 Feb 2017AY 2003-04
Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]
For Appellant: Shri. S. Renga rajan, JCITFor Respondent: Shri. G. Baskar, Advocate
Section 10(15)(iv)Section 143Section 147Section 154Section 195Section 2Section 201
195A of the Income Tax
Act,1961 and therefore such payments cannot be subject to TDS once again.
3). The applicability of the provision of DTAA and sec 90
of the IT ACT 1961 is to be considered by taking out country wise breakup of the figures of such payment to arrive at the exact quantum of interest liable
