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Case Law Details

Case Name : BNP Paribas Vs ACIT (ITAT Mumbai)
Appeal Number : ITA no.1076/Mum./2021
Date of Judgement/Order : 24/01/2023
Related Assessment Year : 2018-19
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BNP Paribas Vs ACIT (ITAT Mumbai)

ITAT Mumbai held that that the interest paid by the Indian branch/PE to the head office/GE is not taxable in India in terms of India-France DTAA.

Facts- The assessee is a commercial bank having

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