Case Law Details
Case Name : Birla Corporation Limited Vs Assistant Commissioner of Income Tax (ITAT Jabalpur)
Appeal Number : ITA No. 251/Jab/2013
Date of Judgement/Order : 24/10/2014
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Jabalpur
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Birla Corporation Limited Vs ACIT (ITAT Jabalpur)
Installation, commissioning or assembling services being part of composite supply contract covered by specific article on PE of DTAA and not general article on FTS.
Facts of the case:
- Birla Corporation Ltd. (taxpayer), an Indian company is engaged in the business of manufacturing and selling cement.
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