https://www.taxtmi.com/caselaws?id=276088 Questions on the taxability of interest income, deduction of interest payable by an Indian branch to its head office and overseas branches, and the application of section 40(a)(i) read with article 7 of the DTAA were treated as substantial questions of law and admitted because they were already being considered in other pending appeals. Questions challenging a remand order, raising a factual matter, or otherwise not showing an adverse legal issue were rejected as not meeting the threshold for admission. The appeal was therefore confined to the admitted legal questions, while the remaining questions were declined. en-us Wed, 15 Apr 2015 00:00:00 +0530 Sun, 28 Oct 2018 20:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276088 Questions on the taxability of interest income, deduction of interest payable by an Indian branch to its head office and overseas branches, and the application of section 40(a)(i) read with article 7 of the DTAA were treated as substantial questions of law and admitted because they were already being considered in other pending appeals. Questions challenging a remand order, raising a factual matter, or otherwise not showing an adverse legal issue were rejected as not meeting the threshold for admission. The appeal was therefore confined to the admitted legal questions, while the remaining questions were declined. Case-Laws Income Tax Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276088