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1 - 10 of 13 (0.75 seconds)The Income Tax Act, 1961
Article 13 in Constitution of India [Constitution]
Section 44D in The Income Tax Act, 1961 [Entire Act]
Section 234B in The Income Tax Act, 1961 [Entire Act]
Article 7 in Constitution of India [Constitution]
M/S Dit (International Taxation), ... vs M/S Morgan Stanley & Co. Inc on 9 July, 2007
7. Without prejudice to the above, the Ld Assessing Officer erred in
law and in facts in computing the income chargeable to tax in India
of the Appellant at 20 percent of the gross revenue of Rs 65,228,026
as being profits attributable to the PE of the Appellant in India and
ignoring the principles laid down by the Honourable Supreme Court
in the case of DIT v Morgan Stanley (supra);