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Case Law Details

Case Name : ABB FZ - LLC, Bangalore Vs. Dy.DIT, Bangalore (ITAT Bangalore)
Related Assessment Year : 2010- 11
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Yogesh S. Limaye

 Objective

a) A reader should be able to come to his / her own conclusion by applying the legislative enactments and judicial pronouncements to the facts of the case. While re-producing any portion of legislative enactment or judicial pronouncement, it is para phrased and emphasis is supplied by way of underline.

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One Comment

  1. ITAT took a view [refer para 20 to 25 of order] that the assessee is not eligible for DTAA benefit. In such a case, ITAT should have referred domestic provisions of IT Act to determine taxability or otherwise.

    After determining that the assessee can not get benefit of DTAA, it can-not resort to article 5 of the same DTAA to analyse the position.

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