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ITAT refused to invoke LOB clause of India-UAE treaty as shipping Co. wasn’t a conduit Co. in UAE

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  • ITAT refused to invoke LOB clause of India-UAE treaty as shipping Co. wasn’t a conduit Co. in UAE
Posted onon December 21, 2015

Tenet Tax Daily December 16 2015

By tenettax-team
International Tax

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CIT(A) has to submit additional evidence to AO even if it is nature of clinching evidence
No TDS on supplementary rent of Aircraft if no facilities or services were given by foreign lessor

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