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2011 (1) TMI 77 - ITAT, MUMBAIInterest under section 234B - no dispute that entire income of the assessee was tax deductible at source under the provisions of section 195 and therefore in view of the provisions of section 209(l)(d), the advance tax payable by the assessee, nil - no infirmity in the order of CIT(A) deleting the interest, upheld Royalty income - royalty income amounting for the last quarter of the year 1999 and the first quarter of year 2000 had been declared by the assessee in assessment year 2000-01 on accrual basis that the same was accounted in assessment year 2001-02 - AO however tax the income in A.Y. 2001-02 also - since the income has already been taxed in A.Y. 2000-01 the same cannot be taxed again in A.Y. 2001-02 - order of CIT(A) deleting the addition, upheld - appeals of the revenue, dismissed
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