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Income Tax - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

DTAA - Penalty - The fact that section 115AD is a code by itself ...


Section 115AD: Not Grounds for Penalties on Income Reporting Errors under DTAA for FIIs. Self-contained Code.

January 25, 2012

Case Laws     Income Tax     AT

DTAA - Penalty - The fact that section 115AD is a code by itself applicable to FIIs cannot also be the basis to hold that the assessee furnished inaccurate particulars of income .... - AT

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