Case Law Details
Case Name : Delmas, Vs Assistant Director of Income Tax (ITAT Mumbai)
Appeal Number : ITA No. 9001/Mum/10
Date of Judgement/Order : 11/01/2012
Related Assessment Year : 2006- 07
Courts :
All ITAT ITAT Mumbai
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Delmas, France Vs. ADIT (ITAT Mumbai) – Scope of dependent agent permanent establishment (DAPE) is set out in Article 5(5) and Article 5(6) of the Indo French DTAA. Article 5(5) provides the situations in which business being carried on through a dependent agent results in
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