https://www.taxtmi.com/caselaws?id=176937 An appeal under section 260A was held not to lie because no substantial question of law arose from the Revenue's proposed issues on Nostro account interest, exemption under section 10(15)(iv)(h), head office expenses under section 44C, interest on income-tax refund under section 244A, or interest received by an Indian permanent establishment from its head office and overseas branches. Questions already conceded before the Tribunal, covered by settled decisions, or resting on a payment-to-self principle were not entertainable. The court also noted that the refund-interest issue had only been restored for reconsideration in light of the Indo-France treaty and an existing Special Bench view. The Revenue's appeal was therefore not entertainable. en-us Wed, 17 Jun 2015 00:00:00 +0530 Thu, 31 Dec 2015 12:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176937 An appeal under section 260A was held not to lie because no substantial question of law arose from the Revenue's proposed issues on Nostro account interest, exemption under section 10(15)(iv)(h), head office expenses under section 44C, interest on income-tax refund under section 244A, or interest received by an Indian permanent establishment from its head office and overseas branches. Questions already conceded before the Tribunal, covered by settled decisions, or resting on a payment-to-self principle were not entertainable. The court also noted that the refund-interest issue had only been restored for reconsideration in light of the Indo-France treaty and an existing Special Bench view. The Revenue's appeal was therefore not entertainable. Case-Laws Income Tax Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176937