https://www.taxtmi.com/caselaws?id=184996 The Tribunal upheld the deletion of the addition made from the amount received from HDFC Chubb, considering it as a reimbursement and not income, based on the Double Taxation Avoidance Agreement between India and Singapore. The Tribunal also confirmed the deletion of interest under section 234B, following the precedent set by the Special Bench in the case of Motorola Inc. vs. DCIT, resulting in the dismissal of the Revenue's appeal. en-us Thu, 15 Oct 2009 00:00:00 +0530 Wed, 27 Jul 2016 15:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184996 The Tribunal upheld the deletion of the addition made from the amount received from HDFC Chubb, considering it as a reimbursement and not income, based on the Double Taxation Avoidance Agreement between India and Singapore. The Tribunal also confirmed the deletion of interest under section 234B, following the precedent set by the Special Bench in the case of Motorola Inc. vs. DCIT, resulting in the dismissal of the Revenue's appeal. Case-Laws Income Tax Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184996