DIALOG AXIATA PLC,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2(1)(1), MUMBAI
In the result, the appeal filed by the assessee is allowed
ITA 2643/MUM/2022[2012-13]Status: DisposedITAT Mumbai15 Jan 2024AY 2012-13
Section 144CSection 147Section 191Section 195Section 5
Finance\nAct of 20 12 where there exists no Double Tax Avoidance Agreement.\n17.\nApart from the grounds of applicability of amendment to section 9(1)(via) and\nthe DTAA between India-Sri Lanka It is observed that the Delhi Tribunal in the case of\nBharti Airtel Ltd. (supra
