Assessee to whom DTAA applies, the provisions of Income Act shall applied to the extent they are more beneficial to the assessee

Intelsat Corporation Vs. ADIT (International Taxation)– We have considered the facts of the case and submissions made before us. We have already mentioned that there is a distinguishable feature namely that the assessee has received payments from persons residents in India. However, the receipts have been taxed u/s 9(1)(vii), Explanation 2, Clause (vi) there under. The decision in the case of Asia Satellite Telecommunications Company Limited is to the contrary and in favor of the assessee. It is als

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