Case Law Details
Case Name : DIT vs. Citibank N. A. (Bombay High Court)
Appeal Number : Income Tax Appeal No. 330 OF 2013
Date of Judgement/Order : 11/03/2015
Related Assessment Year : 1999-2000
Courts :
All High Courts Bombay High Court
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Whether on the facts and in the circumstances of the case and in law, the Tribunal is correct in holding that payment to Master Card International and Visa Card International without deduction of tax at source is not disallowable u/s. 40(a)(i) in view of the Article 26(3) of the Indo US DTAA, when the provisi Please become a Premium member. If you are already a Premium member, login here to access the full content.
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