Sponsored
    Follow Us:

Case Law Details

Case Name : Transocean Offshore International Ventures Ltd. Vs DCIT (ITAT Delhi)
Related Assessment Year : 2012-13
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

Transocean Offshore International Ventures Ltd. Vs DCIT (ITAT Delhi)

Gist of the pronouncement – Interest on income tax refund received by the non-resident companies shall be taxable as per the provision of Tax Treaty irrespective of the fact that whether the assessee has PE in India or not.

Assessee’s Stand – Assessee company offered the interest on income tax refund as per the beneficial provision of Article 11 of the India USA Tax Treaty (i.

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

Sponsored

Author Bio

Partner at Arora Gupta & Co. (Chartered Accountants) View Full Profile

My Published Posts

Invest To Decrease Your Tax Burden Before 31st March 2019 View More Published Posts

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31