The Mumbai Bench of Income Tax Appellate Tribunal in the case of Sofina S.A. v ACIT held that unilateral amendment brought via ‘Explanation 5’ to Sec. 9(1)(i) of the I.T. Act cannot be read into the India Belgium Tax Treaty. Assessee, an investment company is registered in Belgium. On scrutiny assessment of the assessee, it […]
The post See-through approach u/s 9(1)(i) not available under Article 13(5) of India Belgium Treaty: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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