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Section 806 Section 256(2)3 Deduction3 Section 652 Addition to Income2

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

C.A. No.-008228 - 2019Supreme Court09 Dec 2021

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 35L(1)(b)Section 64(3)Section 65Section 65(10)Section 65(105)Section 65(12)Section 65(7)Section 83

Section 18, the tax paid on interest under the Interest Tax Act can be deducted under the Income-Tax Act. If the 75 interchange fee, has been regarded as interest, then, undoubtedly, it would have been brought to tax under the Interest Tax Act. The respondent has no case that tax has been paid on the interchange fee treating

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

COMMR. OF INCOME TAX, BANGALORE vs. VENKATESHWARA HATCHERIES

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

M/S GANAPATHY & CO.BANGALORE vs. COMMR.INCOME TAX,BANGALORE

COMMNR. OF CUSTOMS (IMPORT), MUMBAI vs. M/S. DILIP KUMAR AND COMPANY