Case Law Details
Case Name : Daikin Industries Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 1623/Del/2015
Date of Judgement/Order : 28/05/2018
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Delhi
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Daikin Industries Ltd. Vs ACIT (ITAT Delhi)
Introduction:
Generally, it is seen in the Tax Treaties and Model Tax Conventions that, the Article 5 Clause 7 provides for that an entity which is resident of contracting state who is controlled by anothe
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