https://www.taxtmi.com/caselaws?id=66394 The Appellate Tribunal upheld the decision of the Commissioner of Income Tax (Appeals), ruling that tax payments made by the assessee in the USA should be considered as advance tax for the assessment years 1998-99 and 2005-06. The Tribunal applied the Explanation introduced by the Finance Act, 2006, and concluded that the tax payments were in line with the DTAA. The Revenue's appeals were dismissed, emphasizing that the payments were timely and met the criteria for advance tax treatment. en-us Fri, 25 Apr 2008 00:00:00 +0530 Wed, 12 Jun 2013 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66394 The Appellate Tribunal upheld the decision of the Commissioner of Income Tax (Appeals), ruling that tax payments made by the assessee in the USA should be considered as advance tax for the assessment years 1998-99 and 2005-06. The Tribunal applied the Explanation introduced by the Finance Act, 2006, and concluded that the tax payments were in line with the DTAA. The Revenue's appeals were dismissed, emphasizing that the payments were timely and met the criteria for advance tax treatment. Case-Laws Income Tax Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66394