Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Employer's PF/ESI contribution was distinguished from employees' contribution under Checkmate Services: deduction remains available under section 43B if payment is made before the return-filing due date, so the Assessing Officer was directed to verify the deposit date and allow the claim if timely paid. The Tribunal also accepted the claim for refund of excess Dividend Distribution Tax, applying the India-Japan DTAA and the principle that a more beneficial treaty rate overrides the domestic rate; any tax paid in excess of the treaty rate was held refundable, with the exact amount to be computed by the Assessing Officer. The appeal was partly allowed.
Employer's PF/ESI contribution was distinguished from employees' contribution under Checkmate Services: deduction remains available under section 43B if payment is made before the return-filing due date, so the Assessing Officer was directed to verify the deposit date and allow the claim if timely paid. The Tribunal also accepted the claim for refund of excess Dividend Distribution Tax, applying the India-Japan DTAA and the principle that a more beneficial treaty rate overrides the domestic rate; any tax paid in excess of the treaty rate was held refundable, with the exact amount to be computed by the Assessing Officer. The appeal was partly allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
