GRI RENEWABLE INDUSTRIES S L (FORMERLY KNOWN AS GONVARRI EOLICA S L),MADRID vs. ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) CIRCLE -1, PUNE
In the result, the appeal is partly allowed
ITA 202/PUN/2021[2016-17]Status: DisposedITAT Pune15 Feb 2022AY 2016-17
Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.202/Pun/2021 "नधा"रण वष" / Assessment Year : 2016-17
Section 115ASection 143(3)Section 90Section 90(1)
section 90(1) of the Act
leaving no room for any separate notification for the importation.
The sequitur is that that the authorities below were not justified in
denying the benefit of the straight rate of tax at 10% as per the
DTAA read with Portuguese DTAA and also additionally charging
Surcharge and Education cess.
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GRI Renewable Industries
