Indo-UAE Tax Treaty- Aggregation of time spent on different projects can only arise for `connected’ projects

DECIDED BY: ITAT, MUMBAI `L’ BENCH, MUMBAI, IN THE CASE OF: Valentine Maritime (Gulf) LLC Vs. ADIT (Int’l Taxation), APPEAL NO: ITA NO. 2879/MUM/05 DECIDED ON April 5, 2010

RELEVANT EXTRACTS:

7. Vide our order of even date, in the case of ADIT Vs Valentine Maritime (Mauritius) Limited, we have observed as follows :

The first issue that we must address ourselves

Please become a Premium member. If you are already a Premium member, login here to access the full content.