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Case Law Details

Case Name : Re. Trans world Garnet Company Ltd.
Related Assessment Year :
Courts : Advance Rulings
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Authority for Advance Rulings (Income-tax) (“AAR”) has rendered an important ruling in the case of Trans world Garnet Company Ltd. [2011-TII- 02-ARA-INTL] dealing with the issue of whether or not the non-availability of the indexation benefit under the provisions Second proviso to section 48 of the Income-tax Act, 1961 (the “Act”) to non-residents amounts to discrimination under the India-Canada Double Tax Avoidance Agreement (the “tax treaty”).  After considering the various provisions of the Act and Article

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