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Case Law Details

Case Name : ACIT Vs Starwood (M) International Inc. (ITAT Delhi)
Appeal Number : I.T.A. No. 5191/DEL/2017
Date of Judgement/Order : 30/07/2021
Related Assessment Year : 2014-15
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ACIT Vs Starwood (M) International Inc. (ITAT Delhi)

Conclusion: In present facts of the case, while dismissing Revenue’s appeal, it was held that to prove case under Article 12 of India-US DTAA, no specifica

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