M/S. BEKAERT INDUSTRIES PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE
The appeal of the assessee is allowed
ITA 1003/PUN/2017[2012-13]Status: DisposedITAT Pune14 Oct 2025AY 2012-13
Section 143(3)Section 9(1)(vi)
44A of the Wealth-tax Act, 1957 (27 of 1957),\nhad directed that all the provisions of the said Agreement annexed\nto the notification of the Government of India in the Ministry of\nFinance. (Department of Revenue) (Foreign Tax Division) No. G. S.\nR. 632(E), dated the 31st October, 1997, shall be given effect to in\nthe Union