Non- Discrimination The Sureshbhai Gajwani Case and its implicationsApril 4 2011
Partner D.D. Nageshwar Rao along with Associate Pranav Bhaskar of Amarchand & Mangaldas analyse the recent Sureshbhai Gajwani case. They further discuss the benefit of tax deduction under the Income Tax Act, and the reasoning of non-discrimination in relation to the non-resident tax-payers.
The recent decision of the Special Bench of the Income Tax Appellate Tribunal in the case of Shri Rajiv Sureshbhai Gajwani vs. ACIT [2011-TII-38-ITAT-AHM-SB-INTL] holding that the benefit of deduction under Section 80HHE is also available to non-resident tax payers in view of the non discrimination . . .
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