Assessee not expected to demonstrate that contracts are not artificially split

CASE LAWS DETAILS DECIDED BY: ITAT, MUMBAI `L’, BENCH, MUMBAI, IN THE CASE OF: J. Roy Mc Dermott Eastern Hemisphere Ltd. Vs JCIT, APPEAL NO: ITA No. 8084/Mum/04, DECIDED ON – March 22, 2010 RELEVANT PARAGRAPH 8. We find that there is no dispute about applicability of India Mauritius tax treaty on the facts of the present case, as also about the fundamental position that the provisions of the said treaty being beneficial to the assessee, the same will override the provisions of the Indian Income Tax Act. It is also not in dispute that the profits earned by the assessee from these c...