https://www.taxtmi.com/caselaws?id=450074 ITAT Mumbai remanded the section 80-IA deduction matter to CIT(A) for fresh examination after admitting additional evidence, noting the original disallowance was partly due to non-production of contracts. The tribunal dismissed the section 36(1)(va) disallowance appeal regarding delayed employee contribution deposits, following SC precedent in Checkmate Services. For dividend distribution tax, the tribunal rejected the assessee's claim for reduced 15% rate under India-Thailand DTAA versus standard 20.36% rate, following Special Bench decision in Total Oil Limited that DDT is levied on companies, not shareholders, with various procedural requirements remaining unestablished. en-us Thu, 22 Feb 2024 00:00:00 +0530 Tue, 27 Feb 2024 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450074 ITAT Mumbai remanded the section 80-IA deduction matter to CIT(A) for fresh examination after admitting additional evidence, noting the original disallowance was partly due to non-production of contracts. The tribunal dismissed the section 36(1)(va) disallowance appeal regarding delayed employee contribution deposits, following SC precedent in Checkmate Services. For dividend distribution tax, the tribunal rejected the assessee's claim for reduced 15% rate under India-Thailand DTAA versus standard 20.36% rate, following Special Bench decision in Total Oil Limited that DDT is levied on companies, not shareholders, with various procedural requirements remaining unestablished. Case-Laws Income Tax Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450074