Application of GAAR Provisions cannot be a ground for denial of Tax benefit under India- Singapore DTAA

14 ViewsThe ITAT, New Delhi in Reverse Age Health Services Pte Ltd v. DCIT [ITA No.1867Del/2022 dated February 17, 2023] has directed the Revenue Department to delete the disallowance of Short Term Capital Gains (“STCG”) and allow the benefit of the provisions of an India- Singapore Double Taxation Avoidance Agreements (“DTAA”) to the assessee on […]

Credit of TDS to be allowed for salaries even if the same is not deposited with the exchequer

69 ViewsThe ITAT, Pune in Mukesh PadamchandSogani v. ACIT, [ITA No.29/PUN/2022 dated January 30, 2023] has overturned the order passed by the Revenue Department for disallowing the Tax Deducted at Source (“TDS”) to be provided to the assessee for the income under the head ‘salaries’. Held that, the requirement is only for the amount of […]

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