https://www.taxtmi.com/caselaws?id=457407 ITAT Mumbai held that TPO's order u/s 92CA(3) dated 01.11.2019 was time-barred by one day as limitation expired on 31.10.2019, making the assessee ineligible u/s 144C(15)(b)(i). Regarding education cess deduction u/s 37(1), the tribunal ruled against the assessee, noting Finance Act 2022's retrospective amendment to Section 40(a)(ii) from 01.04.2005 clarifying education cess is included in "tax." On dividend distribution tax under DTAA, the tribunal dismissed the appeal following Total Oil India precedent, upholding the assessing officer's decision on prescribed rates. en-us Thu, 13 Jul 2023 00:00:00 +0530 Tue, 17 Sep 2024 16:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457407 ITAT Mumbai held that TPO's order u/s 92CA(3) dated 01.11.2019 was time-barred by one day as limitation expired on 31.10.2019, making the assessee ineligible u/s 144C(15)(b)(i). Regarding education cess deduction u/s 37(1), the tribunal ruled against the assessee, noting Finance Act 2022's retrospective amendment to Section 40(a)(ii) from 01.04.2005 clarifying education cess is included in "tax." On dividend distribution tax under DTAA, the tribunal dismissed the appeal following Total Oil India precedent, upholding the assessing officer's decision on prescribed rates. Case-Laws Income Tax Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457407