Case Law Details
Case Name : DIT (Int'l Taxation) Vs Tata Iron & Steel Co. Ltd. (ITAT Mumbai)
Related Assessment Year : 1999- 2000
Courts :
All ITAT ITAT Mumbai
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RELEVANT PARAGRAPH
12. We have heard the rival submissions and perused the relevant material on record. Admittedly there was no DTAA with Hongkong for the relevant year. As such we will restrict ourselves in examining the provisions of section 9(l)(vii) in order to ascertain the deductibility or otherwise of tax at source from the payment so made to the firm of legal advisors at Hongkong. At this stage it will be relevant to consider the material part of section
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