A special provision in the I-T Act cannot be pressed into service to deny the benefit which is otherwise due to FII under the tax treaty provisions notwithstanding their conflict with the domestic law of income tax

ADVANCE RULINGS DETAILS

DECIDED BY: AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) NEW DELHI

IN THE CASE OF: Royal Bank of Canada, In re , APPEAL NO: A.A.R. No. 816 of 2009, DECIDED ON March 22, 2010

RELEVANT PARAGRAPH

R U L I N G

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