Case Law Details
Case Name : Besix Kier Dabhol, SA Vs. DDIT (ITAT Mumbai)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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Court: Mumbai Tribunal
Citation: Besix Kier Dabhol, SA Vs. DDIT
Brief- This is an important decision of the Tribunal, which brings out the importance of a Double Taxation Avoidance Agreement (Treaty), that where thin capitalization rules are not in the domestic law/Treaty, there can be no artificial dis allowance of interest paid on borrowings.
Facts:
Besix Kier, Dabhol (assessee), a company registered under the laws of
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