Payment made by AAI to Raytheon company (RC) for supply of software for `Automation upgrade for third runaway at IGI Airport’ can be legitimately brought within fold of Article 12(4)(b), if not article 12(3) of Indo-US Tax Treaty

AAR DETAILS

DECIDED BY: AUTHORITY FOR ADVANCE RULINGS (INCOME TAX), NEW DELHI,

IN THE CASE OF: Airports Authority of India, In re, APPEAL NO: A. A. R. No. 819 of 2009, DECIDED ON March 18, 2010

R U L I N G

[By Honourable Chairman]

1. he applicant (hereafter referred to as `AAI’) w

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