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Case Law Details

Case Name : Skaps Industries India Pvt Ltd Vs. ITO (ITAT Ahmedabad)
Appeal Number : ITA Nos. 478 and 479/Ahd/2018
Date of Judgement/Order : 21/06/2018
Related Assessment Year : 2013-14
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Skaps Industries India Pvt Ltd Vs. ITO (ITAT Ahmedabad)

Section 90(4), in the absence of a non-obstante clause, cannot be read as a limitation to the treaty superiority under Section 90(2), we are of the considered view that an eligible a

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