<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2023 (11) TMI 1198 - SC Order</title>
    <link>https://www.taxtmi.com/caselaws?id=446307</link>
    <description>The HC addressed the application under Section 154 of the Income Tax Act concerning the taxation of interest income under the DTAA regime with France. The assessee claimed deductions for expenses despite lacking a contract during the relevant period. The Court required the assessee to submit documentation to clarify their intention to be taxed under the DTAA or the Income Tax Act. The Department&#039;s order under Section 154 was also requested for review. The case was scheduled for further proceedings on 29.11.2023 to determine the appropriate tax regime for the assessee.</description>
    <language>en-us</language>
    <pubDate>Wed, 01 Nov 2023 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 29 May 2026 15:26:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=733396" rel="self" type="application/rss+xml"/>
    <item>
      <title>2023 (11) TMI 1198 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=446307</link>
      <description>The HC addressed the application under Section 154 of the Income Tax Act concerning the taxation of interest income under the DTAA regime with France. The assessee claimed deductions for expenses despite lacking a contract during the relevant period. The Court required the assessee to submit documentation to clarify their intention to be taxed under the DTAA or the Income Tax Act. The Department&#039;s order under Section 154 was also requested for review. The case was scheduled for further proceedings on 29.11.2023 to determine the appropriate tax regime for the assessee.</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Wed, 01 Nov 2023 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=446307</guid>
    </item>
  </channel>
</rss>