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2011 (4) TMI 884 - AT - Income TaxIndia U.K. DTAA - dividend from UK Companies - Held that:- As decided in CIT v. Ambalal Kilachand [1994 (4) TMI 67 - BOMBAY HIGH COURT] that dividend from UK Companies was to be assessed net of tax This appeal of the assessee as well as the appeal of the revenue are covered by the decision of the ITAT in assessee's own case for assessment years 1999-2000 to 2004-05, thus respectfully following the said decision of the ITAT, the appeals remitted back to the file of AO with a direction to decide the same afresh after providing reasonable opportunity of hearing to the assessee.
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