Case Law Details
Case Name : Re. Groupe Industrial Marcel Dassault (AAR Delhi)
Related Assessment Year :
Courts :
Advance Rulings
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In Re Groupe Industrial Marcel Dassault (AAR)– It is true that a Double Taxation Avoidance Convention has to be construed on its terms. On a literal construction paragraph 5 would lead to the position that the transfer of shares of ShanH in this case, can be taxed only in France. But the contention of the Revenue is that the situs of the underlying assets cannot be ignored and the underlying assets and controlling interest are that of a company incorporated in India and a resident of India.
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